https://www.taxtmi.com/caselaws?id=363369 The Tribunal overturned the decision denying Cenvat credit for duty paid on welding electrodes used for machinery repair and maintenance. Relying on precedents and legal interpretations, the Tribunal held that welding electrodes qualified as inputs integral to the manufacturing process, allowing the appellants to avail the credit. The impugned order was set aside, and the appeal was allowed with any necessary consequential reliefs. en-us Fri, 11 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363369 The Tribunal overturned the decision denying Cenvat credit for duty paid on welding electrodes used for machinery repair and maintenance. Relying on precedents and legal interpretations, the Tribunal held that welding electrodes qualified as inputs integral to the manufacturing process, allowing the appellants to avail the credit. The impugned order was set aside, and the appeal was allowed with any necessary consequential reliefs. Case-Laws Central Excise Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363369