https://www.taxtmi.com/caselaws?id=786961 Items used for maintenance, repair, upkeep or fabrication of plant and machinery fall within the wide phrase "used in or in relation to manufacture" and therefore qualify for input credit; the article applies the settled principle that the phrase covers items used directly or indirectly in the manufacturing process whether or not incorporated in the final product, and concludes that welding electrodes, jointing sheets and similar supplies used in upkeep or fabrication are admissible for credit. 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 Items used for maintenance, repair, upkeep or fabrication of plant and machinery fall within the wide phrase "used in or in relation to manufacture" and therefore qualify for input credit; the article applies the settled principle that the phrase covers items used directly or indirectly in the manufacturing process whether or not incorporated in the final product, and concludes that welding electrodes, jointing sheets and similar supplies used in upkeep or fabrication are admissible for credit. Case-Laws Central Excise Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786961