https://www.taxtmi.com/caselaws?id=30617 Welding electrodes used for repairs and maintenance of plant and machinery were treated as eligible for Cenvat credit under a liberal construction of the credit provisions. The court held that manufacturing includes activities integrally connected with production, and goods used in commercially necessary processes for manufacture may qualify as capital goods or inputs. Applying that principle, it rejected the narrower view taken below and concluded that the controversy favoured the assessee. The contrary view was set aside and the demand proceedings failed. en-us Tue, 01 Jul 2008 00:00:00 +0530 Mon, 08 Sep 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30617 Welding electrodes used for repairs and maintenance of plant and machinery were treated as eligible for Cenvat credit under a liberal construction of the credit provisions. The court held that manufacturing includes activities integrally connected with production, and goods used in commercially necessary processes for manufacture may qualify as capital goods or inputs. Applying that principle, it rejected the narrower view taken below and concluded that the controversy favoured the assessee. The contrary view was set aside and the demand proceedings failed. Case-Laws Central Excise Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30617