https://www.taxtmi.com/caselaws?id=347260 Welding electrodes used in repairs and maintenance of plant and machinery were treated as inputs for CENVAT credit purposes because they played an important part in the manufacturing process. Applying the definition of "input" under Rule 2(k) of the CENVAT Credit Rules, 2004, the Tribunal accepted that items used for maintaining manufacturing equipment can qualify when they are integral to the manufacturing process. The assessee was therefore entitled to CENVAT credit on such welding electrodes. en-us Thu, 06 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 07:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347260 Welding electrodes used in repairs and maintenance of plant and machinery were treated as inputs for CENVAT credit purposes because they played an important part in the manufacturing process. Applying the definition of "input" under Rule 2(k) of the CENVAT Credit Rules, 2004, the Tribunal accepted that items used for maintaining manufacturing equipment can qualify when they are integral to the manufacturing process. The assessee was therefore entitled to CENVAT credit on such welding electrodes. Case-Laws Central Excise Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347260