https://www.taxtmi.com/caselaws?id=357785 Credit on welding electrodes used for repairs, maintenance and installation of machinery under the Cenvat regime cannot be denied merely because they are not directly consumed in manufacture. The governing test is whether the goods are used directly or indirectly in manufacture, or in a process so integrally connected with production that manufacture would be commercially inexpedient without it. The earlier Tribunal approach was incomplete because it relied only on precedent and did not examine the factual nexus between the electrodes and the manufacturing process. The credit claim therefore required fresh factual reconsideration rather than rejection on the basis of the earlier view alone. en-us Wed, 28 Mar 2018 00:00:00 +0530 Mon, 10 Sep 2018 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357785 Credit on welding electrodes used for repairs, maintenance and installation of machinery under the Cenvat regime cannot be denied merely because they are not directly consumed in manufacture. The governing test is whether the goods are used directly or indirectly in manufacture, or in a process so integrally connected with production that manufacture would be commercially inexpedient without it. The earlier Tribunal approach was incomplete because it relied only on precedent and did not examine the factual nexus between the electrodes and the manufacturing process. The credit claim therefore required fresh factual reconsideration rather than rejection on the basis of the earlier view alone. Case-Laws Central Excise Wed, 28 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357785