https://www.taxtmi.com/caselaws?id=359338 The Tribunal dismissed the department's appeal against the Order-in-Appeal allowing cenvat credit on duty paid LPG gas used for repair and maintenance of capital goods by the respondent. Relying on precedent and previous decisions, the Tribunal upheld the decision to grant the cenvat credit, citing that welding electrodes used for repair and maintenance are considered "Inputs" under the Cenvat Credit Rules. The department's appeal was therefore dismissed, affirming the allowance of cenvat credit to the respondent. en-us Mon, 09 Apr 2018 00:00:00 +0530 Fri, 27 Apr 2018 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359338 The Tribunal dismissed the department's appeal against the Order-in-Appeal allowing cenvat credit on duty paid LPG gas used for repair and maintenance of capital goods by the respondent. Relying on precedent and previous decisions, the Tribunal upheld the decision to grant the cenvat credit, citing that welding electrodes used for repair and maintenance are considered "Inputs" under the Cenvat Credit Rules. The department's appeal was therefore dismissed, affirming the allowance of cenvat credit to the respondent. Case-Laws Central Excise Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359338