https://www.taxtmi.com/caselaws?id=446320 The Tribunal allowed the appeal, setting aside the impugned order, and ruled that welding electrodes used in the maintenance of capital goods for cement manufacturing are eligible for CENVAT credit under Rule 2 of the CENVAT Credit Rules, 2004. The Tribunal found that the term 'input' is broad and includes activities related to manufacturing, making welding electrodes integral to the process. The decision was based on the interpretation of 'inputs' and supported by previous judgments, granting the appellant any consequential relief as per law. en-us Thu, 30 Nov 2023 00:00:00 +0530 Fri, 01 Dec 2023 09:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446320 The Tribunal allowed the appeal, setting aside the impugned order, and ruled that welding electrodes used in the maintenance of capital goods for cement manufacturing are eligible for CENVAT credit under Rule 2 of the CENVAT Credit Rules, 2004. The Tribunal found that the term 'input' is broad and includes activities related to manufacturing, making welding electrodes integral to the process. The decision was based on the interpretation of 'inputs' and supported by previous judgments, granting the appellant any consequential relief as per law. Case-Laws Central Excise Thu, 30 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446320