https://www.taxtmi.com/caselaws?id=464378 Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery in cement and clinker manufacture was admissible because inputs employed in maintenance can still be used "in relation to the manufacture" of final products. The wider statutory phrase was applied to recognise an indirect but real nexus between upkeep of manufacturing equipment and the manufacturing process itself. On that basis, welding electrodes used for plant maintenance qualified for MODVAT/CENVAT credit, and the contrary demand could not be sustained. en-us Thu, 18 Jul 2024 00:00:00 +0530 Mon, 27 Oct 2025 20:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464378 Cenvat credit on welding electrodes used for repair and maintenance of plant and machinery in cement and clinker manufacture was admissible because inputs employed in maintenance can still be used "in relation to the manufacture" of final products. The wider statutory phrase was applied to recognise an indirect but real nexus between upkeep of manufacturing equipment and the manufacturing process itself. On that basis, welding electrodes used for plant maintenance qualified for MODVAT/CENVAT credit, and the contrary demand could not be sustained. Case-Laws Central Excise Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464378