https://www.taxtmi.com/caselaws?id=374778 Welding electrodes used within the factory for repairs, maintenance, and allied fabrication work qualify as CENVAT creditable inputs where the definition of "inputs" is framed inclusively. The Tribunal applied an expansive construction of the term and followed the Supreme Court's interpretation that electrodes used in maintaining machinery fall within the eligible ambit. It distinguished contrary Revenue authorities because they did not reflect the later authoritative view. On that basis, the assessee was entitled to CENVAT credit on welding electrodes used for maintenance-related purposes inside the factory. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 09 Feb 2019 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374778 Welding electrodes used within the factory for repairs, maintenance, and allied fabrication work qualify as CENVAT creditable inputs where the definition of "inputs" is framed inclusively. The Tribunal applied an expansive construction of the term and followed the Supreme Court's interpretation that electrodes used in maintaining machinery fall within the eligible ambit. It distinguished contrary Revenue authorities because they did not reflect the later authoritative view. On that basis, the assessee was entitled to CENVAT credit on welding electrodes used for maintenance-related purposes inside the factory. Case-Laws Central Excise Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374778