https://www.taxtmi.com/caselaws?id=407959 The appeal was allowed in favor of the assessee, recognizing welding electrodes as Cenvatable inputs for maintenance activities related to final product manufacture. The Tribunal considered the amended definition of 'input' under CENVAT Credit Rules, 2004, effective from 1.3.2011, which broadened the scope to include any goods used within the manufacturer's factory. As welding electrodes used for maintenance activities fell within this definition, the denial of CENVAT credit and imposition of penalties were deemed contrary to law. The order was set aside, and the appeal was allowed with consequential relief, if any. en-us Tue, 25 May 2021 00:00:00 +0530 Tue, 11 Jan 2022 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407959 The appeal was allowed in favor of the assessee, recognizing welding electrodes as Cenvatable inputs for maintenance activities related to final product manufacture. The Tribunal considered the amended definition of 'input' under CENVAT Credit Rules, 2004, effective from 1.3.2011, which broadened the scope to include any goods used within the manufacturer's factory. As welding electrodes used for maintenance activities fell within this definition, the denial of CENVAT credit and imposition of penalties were deemed contrary to law. The order was set aside, and the appeal was allowed with consequential relief, if any. Case-Laws Central Excise Tue, 25 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407959