https://www.taxtmi.com/caselaws?id=435823 Welding electrodes used in the factory were treated as eligible CENVAT inputs for repair, maintenance and manufacturing use, and credit was allowed. Structural steel items such as MS angles, channels and TMT bars used to fabricate support structures for capital goods were also held eligible, because the 07.07.2009 amendment to the definition of "input" was treated as prospective and the user test was satisfied for the relevant period. On that basis, disallowance of credit, along with the consequential demand and penalty, could not be sustained and the assessee's appeal succeeded. en-us Wed, 22 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 07:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435823 Welding electrodes used in the factory were treated as eligible CENVAT inputs for repair, maintenance and manufacturing use, and credit was allowed. Structural steel items such as MS angles, channels and TMT bars used to fabricate support structures for capital goods were also held eligible, because the 07.07.2009 amendment to the definition of "input" was treated as prospective and the user test was satisfied for the relevant period. On that basis, disallowance of credit, along with the consequential demand and penalty, could not be sustained and the assessee's appeal succeeded. Case-Laws Central Excise Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435823