https://www.taxtmi.com/caselaws?id=32759 Welding electrodes used to repair and maintain machinery essential for production qualify as Cenvat credit inputs because the statutory definition is broad and covers goods used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The materials remain connected with the manufacturing process in a real and substantial sense when they support upkeep of production machinery. A restrictive reading based on earlier precedent does not override that wider credit framework, so credit is available for such electrodes. en-us Fri, 02 May 2008 00:00:00 +0530 Mon, 09 Sep 2013 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32759 Welding electrodes used to repair and maintain machinery essential for production qualify as Cenvat credit inputs because the statutory definition is broad and covers goods used in or in relation to manufacture, directly or indirectly, even if not contained in the final product. The materials remain connected with the manufacturing process in a real and substantial sense when they support upkeep of production machinery. A restrictive reading based on earlier precedent does not override that wider credit framework, so credit is available for such electrodes. Case-Laws Central Excise Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32759