https://www.taxtmi.com/caselaws?id=375472 The High Court allowed the appeal by the Appellant-Company, granting them the benefit of Cenvat Credit on welding electrodes used for maintenance and repair purposes. This decision overturned the orders of the Tribunal, the Commissioner, Central Excise & Customs (Appeals-I), and the Assistant Commissioner, Central Excise Division, which had previously denied the Cenvat credit. The High Court relied on precedents from various High Courts that recognized welding electrodes as "Inputs" under the Cenvat Credit Rules, ultimately ruling in favor of the appellant. en-us Fri, 08 Feb 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375472 The High Court allowed the appeal by the Appellant-Company, granting them the benefit of Cenvat Credit on welding electrodes used for maintenance and repair purposes. This decision overturned the orders of the Tribunal, the Commissioner, Central Excise & Customs (Appeals-I), and the Assistant Commissioner, Central Excise Division, which had previously denied the Cenvat credit. The High Court relied on precedents from various High Courts that recognized welding electrodes as "Inputs" under the Cenvat Credit Rules, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375472