https://www.taxtmi.com/caselaws?id=33797 The Member (T) allowed the appeal regarding the eligibility of Cenvat credit on welding electrodes for machinery installation, fixing, repairs, and maintenance. The decision was based on aligning with previous Tribunal decisions and Supreme Court precedents that supported the inclusion of welding electrodes under the expression 'in the manufacture of goods'. The Member set aside the Commissioner (Appeals) order, emphasizing the importance of processes integral to production and concluding that welding electrodes are entitled to Modvat credit. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 13 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33797 The Member (T) allowed the appeal regarding the eligibility of Cenvat credit on welding electrodes for machinery installation, fixing, repairs, and maintenance. The decision was based on aligning with previous Tribunal decisions and Supreme Court precedents that supported the inclusion of welding electrodes under the expression 'in the manufacture of goods'. The Member set aside the Commissioner (Appeals) order, emphasizing the importance of processes integral to production and concluding that welding electrodes are entitled to Modvat credit. Case-Laws Central Excise Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33797