https://www.taxtmi.com/caselaws?id=350345 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner's decision to allow cenvat credit on welding electrodes used for maintenance and repair of machinery. The Tribunal considered judicial pronouncements and held that welding electrodes qualify as 'inputs' under the law, aligning with established legal principles. The decision favored the assessee, emphasizing the application of precedents in determining cenvat credit eligibility. en-us Wed, 13 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350345 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner's decision to allow cenvat credit on welding electrodes used for maintenance and repair of machinery. The Tribunal considered judicial pronouncements and held that welding electrodes qualify as 'inputs' under the law, aligning with established legal principles. The decision favored the assessee, emphasizing the application of precedents in determining cenvat credit eligibility. Case-Laws Central Excise Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350345