https://www.taxtmi.com/caselaws?id=192915 Welding electrodes used for repairs and maintenance of plant and machinery in the manufacturing process were treated as "input" under the CENVAT regime because the definition extends to goods used in or in relation to manufacture, directly or indirectly. Items integrally connected with production and commercially necessary for the manufacturing process can therefore qualify as inputs, even when not used in the final product itself. On that basis, welding electrodes used for such maintenance were held eligible for CENVAT credit, and the assessee's entitlement to credit was upheld. en-us Tue, 12 Jan 2010 00:00:00 +0530 Mon, 03 Jul 2017 16:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192915 Welding electrodes used for repairs and maintenance of plant and machinery in the manufacturing process were treated as "input" under the CENVAT regime because the definition extends to goods used in or in relation to manufacture, directly or indirectly. Items integrally connected with production and commercially necessary for the manufacturing process can therefore qualify as inputs, even when not used in the final product itself. On that basis, welding electrodes used for such maintenance were held eligible for CENVAT credit, and the assessee's entitlement to credit was upheld. Case-Laws Income Tax Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192915