https://www.taxtmi.com/caselaws?id=390913 The Tribunal allowed the appeal filed by the appellant, who was denied Cenvat Credit on Welding Electrodes used for repair and maintenance of machinery in the factory. The Tribunal found that the Welding Electrodes were integral to the manufacturing process, following a previous decision where Cenvat credit on similar items was allowed. The Tribunal emphasized the Supreme Court's interpretation of 'inputs include,' setting aside the department's decision and granting relief to the appellant. en-us Tue, 03 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390913 The Tribunal allowed the appeal filed by the appellant, who was denied Cenvat Credit on Welding Electrodes used for repair and maintenance of machinery in the factory. The Tribunal found that the Welding Electrodes were integral to the manufacturing process, following a previous decision where Cenvat credit on similar items was allowed. The Tribunal emphasized the Supreme Court's interpretation of 'inputs include,' setting aside the department's decision and granting relief to the appellant. Case-Laws Central Excise Tue, 03 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390913