https://www.taxtmi.com/caselaws?id=360481 The Appellate Tribunal CESTAT Mumbai allowed the appeals, setting aside the Orders-in-Appeal by the Commissioner of Central Excise, Mumbai Zone - II. The Tribunal held that welding electrodes qualify as inputs for availing CENVAT credit, citing past decisions and the definition of inputs under the CENVAT Credit Rules, 2004. The decision was based on the undisputed use of welding electrodes in manufacturing processes, overturning the Revenue's contention that such credit was not eligible. en-us Fri, 16 Mar 2018 00:00:00 +0530 Fri, 18 May 2018 06:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360481 The Appellate Tribunal CESTAT Mumbai allowed the appeals, setting aside the Orders-in-Appeal by the Commissioner of Central Excise, Mumbai Zone - II. The Tribunal held that welding electrodes qualify as inputs for availing CENVAT credit, citing past decisions and the definition of inputs under the CENVAT Credit Rules, 2004. The decision was based on the undisputed use of welding electrodes in manufacturing processes, overturning the Revenue's contention that such credit was not eligible. Case-Laws Central Excise Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360481