https://www.taxtmi.com/caselaws?id=381240 The Tribunal allowed the appeals, setting aside the demands and penalties proposed by the Revenue for recovery of CENVAT credit availed by the appellant on welding electrodes used post 01.04.2011 within the factory of manufacture. The Tribunal held that welding electrodes used for machinery in the manufacture of final products within the factory qualify as 'inputs' under Rule 2(k) of CENVAT Credit Rules 2004, emphasizing the direct relationship between their use and the manufacturing process. en-us Mon, 06 May 2019 00:00:00 +0530 Fri, 07 Jun 2019 07:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381240 The Tribunal allowed the appeals, setting aside the demands and penalties proposed by the Revenue for recovery of CENVAT credit availed by the appellant on welding electrodes used post 01.04.2011 within the factory of manufacture. The Tribunal held that welding electrodes used for machinery in the manufacture of final products within the factory qualify as 'inputs' under Rule 2(k) of CENVAT Credit Rules 2004, emphasizing the direct relationship between their use and the manufacturing process. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381240