https://www.taxtmi.com/caselaws?id=344831 Rule 2(k) of the CENVAT Credit Rules, 2004, read with the earlier Rule 57A, was construed broadly to cover goods used in or in relation to manufacture, whether directly or indirectly. On that basis, welding electrodes, pig iron, welding steel rods and welding steel wires used for repair, maintenance, refurbishment and manufacture of machinery parts were held to have the necessary nexus with manufacture and to qualify as inputs. Contrary authorities were treated as factually distinguishable. CENVAT credit was therefore admissible on the disputed items and denial of credit was set aside. en-us Tue, 27 Jun 2017 00:00:00 +0530 Thu, 27 Jul 2017 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344831 Rule 2(k) of the CENVAT Credit Rules, 2004, read with the earlier Rule 57A, was construed broadly to cover goods used in or in relation to manufacture, whether directly or indirectly. On that basis, welding electrodes, pig iron, welding steel rods and welding steel wires used for repair, maintenance, refurbishment and manufacture of machinery parts were held to have the necessary nexus with manufacture and to qualify as inputs. Contrary authorities were treated as factually distinguishable. CENVAT credit was therefore admissible on the disputed items and denial of credit was set aside. Case-Laws Central Excise Tue, 27 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344831