https://www.taxtmi.com/caselaws?id=462149 Welding electrodes used for repair and maintenance of plant and machinery were treated as eligible Cenvat inputs because such maintenance was directly connected with continued manufacture and the goods were used in relation to manufacture. The article also states that the extended limitation period was not available where the credit was disclosed in the Cenvat account and ER-1 returns, since there was no basis to allege mala fide suppression. On that basis, the impugned order was set aside and consequential relief followed. 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 for repair and maintenance of plant and machinery were treated as eligible Cenvat inputs because such maintenance was directly connected with continued manufacture and the goods were used in relation to manufacture. The article also states that the extended limitation period was not available where the credit was disclosed in the Cenvat account and ER-1 returns, since there was no basis to allege mala fide suppression. On that basis, the impugned order was set aside and consequential relief followed. Case-Laws Central Excise Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462149