https://www.taxtmi.com/caselaws?id=345783 Cenvat credit was admissible on welding electrodes used in a factory for repair, maintenance, fabrication and installation connected with machinery and capital goods. CESTAT Kolkata noted that consistent High Court and coordinate Bench authority had allowed credit where such electrodes were used in plant and machinery operations, and found no factual basis to support a denial on ineligible use. On that footing, the assessee was entitled to the credit, the impugned orders were set aside, and the appeal succeeded. en-us Thu, 20 Jul 2017 00:00:00 +0530 Tue, 03 Oct 2017 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345783 Cenvat credit was admissible on welding electrodes used in a factory for repair, maintenance, fabrication and installation connected with machinery and capital goods. CESTAT Kolkata noted that consistent High Court and coordinate Bench authority had allowed credit where such electrodes were used in plant and machinery operations, and found no factual basis to support a denial on ineligible use. On that footing, the assessee was entitled to the credit, the impugned orders were set aside, and the appeal succeeded. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345783