https://www.taxtmi.com/caselaws?id=447553 Welding electrodes used in a factory for repairs and maintenance were treated as eligible for Cenvat credit because the definition of "inputs" was read broadly to include goods used in or in relation to manufacture, whether directly or indirectly. Goods that are integral to the smooth functioning of production and connected with the manufacturing process fall within this expanded scope. On that reasoning, welding electrodes used for maintenance-related work were considered sufficiently linked to manufacture, and denial of Cenvat credit was held unsustainable in favour of the assessee. en-us Wed, 21 Jun 2023 00:00:00 +0530 Fri, 29 Dec 2023 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447553 Welding electrodes used in a factory for repairs and maintenance were treated as eligible for Cenvat credit because the definition of "inputs" was read broadly to include goods used in or in relation to manufacture, whether directly or indirectly. Goods that are integral to the smooth functioning of production and connected with the manufacturing process fall within this expanded scope. On that reasoning, welding electrodes used for maintenance-related work were considered sufficiently linked to manufacture, and denial of Cenvat credit was held unsustainable in favour of the assessee. Case-Laws Central Excise Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447553