https://www.taxtmi.com/caselaws?id=291819 The Tribunal allowed the appeals filed by the appellant, setting aside the impugned orders that denied CENVAT credit on welding electrodes used for repair and maintenance of capital goods. Relying on a judgment by the High Court of Madras, the Tribunal held that the welding electrodes were essential for such activities on capital goods, aligning with the precedent established. The decision emphasized the importance of adhering to legal interpretations and precedents, ensuring the availability of CENVAT credit in this context. en-us Fri, 10 Aug 2018 00:00:00 +0530 Wed, 25 Nov 2020 15:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291819 The Tribunal allowed the appeals filed by the appellant, setting aside the impugned orders that denied CENVAT credit on welding electrodes used for repair and maintenance of capital goods. Relying on a judgment by the High Court of Madras, the Tribunal held that the welding electrodes were essential for such activities on capital goods, aligning with the precedent established. The decision emphasized the importance of adhering to legal interpretations and precedents, ensuring the availability of CENVAT credit in this context. Case-Laws Central Excise Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291819