https://www.taxtmi.com/caselaws?id=783702 The dominant issue was whether CENVAT credit was admissible on specified items claimed as inputs and capital goods used in manufacturing. The Tribunal held that credit on welding electrodes was already settled in the assessee's own earlier case and was therefore no longer res integra; accordingly, denial on that ground was unsustainable, and credit was allowed. For the remaining items, the Tribunal accepted the assessee's explanation of their functional use in the manufacturing process and found them to fall within the definitions of "capital goods" and "inputs" under Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004; consequently, CENVAT credit on all disputed items was allowed and the impugned order was set aside. en-us Wed, 10 Dec 2025 00:00:00 +0530 Mon, 22 Dec 2025 07:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783702 The dominant issue was whether CENVAT credit was admissible on specified items claimed as inputs and capital goods used in manufacturing. The Tribunal held that credit on welding electrodes was already settled in the assessee's own earlier case and was therefore no longer res integra; accordingly, denial on that ground was unsustainable, and credit was allowed. For the remaining items, the Tribunal accepted the assessee's explanation of their functional use in the manufacturing process and found them to fall within the definitions of "capital goods" and "inputs" under Rule 2(a) and Rule 2(k) of the Cenvat Credit Rules, 2004; consequently, CENVAT credit on all disputed items was allowed and the impugned order was set aside. Case-Laws Central Excise Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783702