https://www.taxtmi.com/caselaws?id=192713 The judgment confirms that welding electrodes used in the manufacturing process are eligible for CENVAT credit. However, CENVAT credit for welding electrodes used in repair and maintenance of machinery is denied based on a previous Supreme Court ruling. The Tribunal upholds the denial of credit, citing judicial discipline. The appellants are deemed ineligible for CENVAT credit on welding electrodes used in machinery repair and maintenance. The Order-in-Appeal is upheld, and the appeal is dismissed. en-us Tue, 13 Dec 2011 00:00:00 +0530 Wed, 14 Jun 2017 11:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192713 The judgment confirms that welding electrodes used in the manufacturing process are eligible for CENVAT credit. However, CENVAT credit for welding electrodes used in repair and maintenance of machinery is denied based on a previous Supreme Court ruling. The Tribunal upholds the denial of credit, citing judicial discipline. The appellants are deemed ineligible for CENVAT credit on welding electrodes used in machinery repair and maintenance. The Order-in-Appeal is upheld, and the appeal is dismissed. Case-Laws Central Excise Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192713