https://www.taxtmi.com/caselaws?id=290089 The Tribunal allowed the appeal in favor of the appellant, setting aside the demand of Rs. 1,31,939.32 for CENVAT Credit on Welding Electrodes and Tool Bit/Tool Bit Blanks as capital goods from April 2014 to December 2015. The decision was based on the usage of the items for maintenance and repair directly related to manufacturing processes, supported by legal precedents indicating eligibility for credit. Consequential benefits were granted accordingly. en-us Wed, 08 Aug 2018 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290089 The Tribunal allowed the appeal in favor of the appellant, setting aside the demand of Rs. 1,31,939.32 for CENVAT Credit on Welding Electrodes and Tool Bit/Tool Bit Blanks as capital goods from April 2014 to December 2015. The decision was based on the usage of the items for maintenance and repair directly related to manufacturing processes, supported by legal precedents indicating eligibility for credit. Consequential benefits were granted accordingly. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290089