https://www.taxtmi.com/caselaws?id=786961 Input credit is admissible for welding electrodes, jointing sheets and similar items used for maintenance, repair, upkeep or fabrication of plant and machinery. The expression "used in or in relation to manufacture" has broad scope and covers goods used directly or indirectly in the manufacturing process, irrespective of whether they are contained in the final product. Items supporting the maintenance, repair, upkeep or fabrication of production plant and machinery therefore qualify as inputs because of their nexus with manufacture. en-us Tue, 10 Feb 2026 00:00:00 +0530 Sat, 21 Feb 2026 10:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786961 Input credit is admissible for welding electrodes, jointing sheets and similar items used for maintenance, repair, upkeep or fabrication of plant and machinery. The expression "used in or in relation to manufacture" has broad scope and covers goods used directly or indirectly in the manufacturing process, irrespective of whether they are contained in the final product. Items supporting the maintenance, repair, upkeep or fabrication of production plant and machinery therefore qualify as inputs because of their nexus with manufacture. Case-Laws Central Excise Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786961