https://www.taxtmi.com/caselaws?id=189505 The Tribunal ruled in favor of the appellants, overturning the decision that denied credit on welding electrodes and gases used for repair and maintenance of plant and machinery. The Tribunal found that such items qualified as inputs directly or indirectly used in the manufacturing process, emphasizing the importance of regular repair and maintenance for manufacturing operations. The impugned order disallowing the credit was set aside, and the appeals were allowed with consequential reliefs. en-us Fri, 29 Jan 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189505 The Tribunal ruled in favor of the appellants, overturning the decision that denied credit on welding electrodes and gases used for repair and maintenance of plant and machinery. The Tribunal found that such items qualified as inputs directly or indirectly used in the manufacturing process, emphasizing the importance of regular repair and maintenance for manufacturing operations. The impugned order disallowing the credit was set aside, and the appeals were allowed with consequential reliefs. Case-Laws Central Excise Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189505