https://www.taxtmi.com/caselaws?id=285483 Welding electrodes used in repair and maintenance of machinery do not qualify as capital goods for CENVAT credit where the governing definition is exhaustive and limited to the specified chapters and listed items under the CENVAT Credit Rules, 2002 and 2004. The Court held that an item not expressly covered by the enumerated classes cannot be included merely because it is used for maintenance or repair of machinery, and followed its earlier view on the same issue. The question was answered in favour of the Revenue and against the assessee. en-us Fri, 27 Feb 2015 00:00:00 +0530 Tue, 14 Jan 2020 20:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285483 Welding electrodes used in repair and maintenance of machinery do not qualify as capital goods for CENVAT credit where the governing definition is exhaustive and limited to the specified chapters and listed items under the CENVAT Credit Rules, 2002 and 2004. The Court held that an item not expressly covered by the enumerated classes cannot be included merely because it is used for maintenance or repair of machinery, and followed its earlier view on the same issue. The question was answered in favour of the Revenue and against the assessee. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285483