https://www.taxtmi.com/caselaws?id=440268 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for CENVAT credit because they were integrally connected with the manufacturing process and fell within the relevant expression covering goods used in manufacture. The Rajasthan HC noted that the identical issue had already been decided in favour of the assessee by an earlier Division Bench, and it applied that view to the present appeals. The result was that the issue was answered in favour of the assessee and the appeals were allowed in terms of the earlier judgment. en-us Tue, 11 Jul 2023 00:00:00 +0530 Thu, 13 Jul 2023 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440268 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible for CENVAT credit because they were integrally connected with the manufacturing process and fell within the relevant expression covering goods used in manufacture. The Rajasthan HC noted that the identical issue had already been decided in favour of the assessee by an earlier Division Bench, and it applied that view to the present appeals. The result was that the issue was answered in favour of the assessee and the appeals were allowed in terms of the earlier judgment. Case-Laws Central Excise Tue, 11 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440268