https://www.taxtmi.com/caselaws?id=337940 Welding electrodes used for repair and maintenance of machinery were not treated as capital goods for CENVAT credit under Rule 57Q of the Central Excise Rules, 1944. The Court followed its earlier binding decision on the same issue and held that such electrodes were not used co-extensively with the manufacture of final products, so they did not satisfy the statutory requirement for credit. Credit was therefore denied. en-us Tue, 10 Jan 2017 00:00:00 +0530 Sat, 21 Jan 2017 07:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337940 Welding electrodes used for repair and maintenance of machinery were not treated as capital goods for CENVAT credit under Rule 57Q of the Central Excise Rules, 1944. The Court followed its earlier binding decision on the same issue and held that such electrodes were not used co-extensively with the manufacture of final products, so they did not satisfy the statutory requirement for credit. Credit was therefore denied. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337940