https://www.taxtmi.com/caselaws?id=359202 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order regarding the availment of CENVAT credit on central excise duty paid on welding electrodes for maintenance of Plant and Machinery between January 2008 to March 2011. The Tribunal found that the welding electrodes were used for maintenance purposes within the factory premises, in line with the broad interpretation of input during the relevant period as per the Apex Court's decision. Previous judgments supporting the assessee on similar grounds were also considered, leading to the conclusion that the Revenue's position was not supported. en-us Mon, 16 Apr 2018 00:00:00 +0530 Thu, 26 Apr 2018 09:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359202 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order regarding the availment of CENVAT credit on central excise duty paid on welding electrodes for maintenance of Plant and Machinery between January 2008 to March 2011. The Tribunal found that the welding electrodes were used for maintenance purposes within the factory premises, in line with the broad interpretation of input during the relevant period as per the Apex Court's decision. Previous judgments supporting the assessee on similar grounds were also considered, leading to the conclusion that the Revenue's position was not supported. Case-Laws Central Excise Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359202