https://www.taxtmi.com/caselaws?id=347534 Welding electrodes used for repair and maintenance of plant and machinery qualified for Cenvat credit because the input definition under the Cenvat Credit Rules, 2004 extends to goods used in or in relation to manufacture, directly or indirectly, and machinery maintenance has a direct nexus with manufacturing; the contrary Modvat-era view was treated as inapplicable, so credit was allowed. Steel items could not be conclusively classified on the existing record because their exact use was not established, with competing claims that they were used for structural boxes, spare parts, or repairs; the matter was remanded for fresh factual determination item-wise. en-us Tue, 22 Aug 2017 00:00:00 +0530 Tue, 17 Oct 2017 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347534 Welding electrodes used for repair and maintenance of plant and machinery qualified for Cenvat credit because the input definition under the Cenvat Credit Rules, 2004 extends to goods used in or in relation to manufacture, directly or indirectly, and machinery maintenance has a direct nexus with manufacturing; the contrary Modvat-era view was treated as inapplicable, so credit was allowed. Steel items could not be conclusively classified on the existing record because their exact use was not established, with competing claims that they were used for structural boxes, spare parts, or repairs; the matter was remanded for fresh factual determination item-wise. Case-Laws Central Excise Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347534