https://www.taxtmi.com/caselaws?id=200908 The Court dismissed the appeal challenging the eligibility of welding electrodes for input credit under the Cenvat Credit Rules, 2001. It was held that welding electrodes used for repairs and maintenance of plant and machinery do not qualify for input credit, based on a binding precedent that materials used for repairs and maintenance of capital goods cannot be considered as inputs under the Rules. The Court ruled in favor of the respondent, citing the previous judgment as precedent, and the appeal was dismissed without costs, noting that the decision is under consideration by the Supreme Court but has not been stayed. en-us Mon, 03 Jul 2017 00:00:00 +0530 Tue, 01 May 2018 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200908 The Court dismissed the appeal challenging the eligibility of welding electrodes for input credit under the Cenvat Credit Rules, 2001. It was held that welding electrodes used for repairs and maintenance of plant and machinery do not qualify for input credit, based on a binding precedent that materials used for repairs and maintenance of capital goods cannot be considered as inputs under the Rules. The Court ruled in favor of the respondent, citing the previous judgment as precedent, and the appeal was dismissed without costs, noting that the decision is under consideration by the Supreme Court but has not been stayed. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200908