https://www.taxtmi.com/caselaws?id=462149 Welding electrodes used to repair and maintain factory plant and machinery qualify as Cenvat inputs where maintenance is integrally connected with continued manufacture. The post-amendment Cenvat position does not exclude goods used in relation to manufacturing final products. Extended limitation cannot be invoked where the Cenvat credit is disclosed in the Cenvat account and ER-1 returns and there is no mala fide suppression. Consequently, credit on such electrodes remains available and a demand based on the extended period is barred by limitation. en-us Thu, 14 Mar 2019 00:00:00 +0530 Wed, 28 May 2025 18:56:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462149 Welding electrodes used to repair and maintain factory plant and machinery qualify as Cenvat inputs where maintenance is integrally connected with continued manufacture. The post-amendment Cenvat position does not exclude goods used in relation to manufacturing final products. Extended limitation cannot be invoked where the Cenvat credit is disclosed in the Cenvat account and ER-1 returns and there is no mala fide suppression. Consequently, credit on such electrodes remains available and a demand based on the extended period is barred by limitation. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462149