https://www.taxtmi.com/caselaws?id=48970 Welding electrodes and oxygen and dissolved acetylene gases used only for repairs and maintenance of plant and machinery were not treated as inputs eligible for Cenvat credit under Rule 57AA, because such goods were not used in or in relation to manufacture and were not shown to be integrally connected with the manufacturing process or used in captive manufacture of capital goods. The credit disallowance was therefore sustained. The penalty, however, was found unwarranted on the facts and was set aside, so the adverse penal consequence did not survive. en-us Mon, 10 Mar 2003 00:00:00 +0530 Mon, 29 Sep 2025 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48970 Welding electrodes and oxygen and dissolved acetylene gases used only for repairs and maintenance of plant and machinery were not treated as inputs eligible for Cenvat credit under Rule 57AA, because such goods were not used in or in relation to manufacture and were not shown to be integrally connected with the manufacturing process or used in captive manufacture of capital goods. The credit disallowance was therefore sustained. The penalty, however, was found unwarranted on the facts and was set aside, so the adverse penal consequence did not survive. Case-Laws Central Excise Mon, 10 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48970