https://www.taxtmi.com/caselaws?id=337405 The amended definition of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004 was applied for the disputed period, and it was interpreted broadly to cover all goods used in the factory. On that basis, welding electrodes and gases used for repair and maintenance of capital goods were treated as eligible inputs, because credit was not confined only to goods used in or in relation to manufacture of final products. The earlier narrower view was held inapplicable, and later decisions of the same Bench supported admissibility of credit on such items. en-us Thu, 21 Jul 2016 00:00:00 +0530 Mon, 09 Jan 2017 08:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337405 The amended definition of "input" under Rule 2(k) of the Cenvat Credit Rules, 2004 was applied for the disputed period, and it was interpreted broadly to cover all goods used in the factory. On that basis, welding electrodes and gases used for repair and maintenance of capital goods were treated as eligible inputs, because credit was not confined only to goods used in or in relation to manufacture of final products. The earlier narrower view was held inapplicable, and later decisions of the same Bench supported admissibility of credit on such items. Case-Laws Central Excise Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337405