https://www.taxtmi.com/caselaws?id=433923 The Tribunal ruled in favor of the appellants in the cases of CCE Meerut vs. Bajaj Hindustan Ltd. and Manikgarh Cement vs. Commissioner of Central Excise, Nagpur, allowing Cenvat credit on welding electrodes and D.A. Gas. The Tribunal emphasized the essential role of these items in the manufacturing process, broadening the definition of "inputs" under the CENVAT Credit Rules, 2004. The Tribunal set aside the Cenvat credit demand, dismissed the Revenue's appeal for penalty, and granted consequential relief to the appellants, confirming the eligibility of welding electrodes for Cenvat credit. en-us Thu, 09 Feb 2023 00:00:00 +0530 Tue, 14 Feb 2023 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433923 The Tribunal ruled in favor of the appellants in the cases of CCE Meerut vs. Bajaj Hindustan Ltd. and Manikgarh Cement vs. Commissioner of Central Excise, Nagpur, allowing Cenvat credit on welding electrodes and D.A. Gas. The Tribunal emphasized the essential role of these items in the manufacturing process, broadening the definition of "inputs" under the CENVAT Credit Rules, 2004. The Tribunal set aside the Cenvat credit demand, dismissed the Revenue's appeal for penalty, and granted consequential relief to the appellants, confirming the eligibility of welding electrodes for Cenvat credit. Case-Laws Service Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433923