https://www.taxtmi.com/caselaws?id=52587 Welding electrodes used to repair a piercing die and maintain plant and machinery were treated as inputs used in relation to manufacture because maintenance preserves functioning and supports continued production, even if repairs occur during shutdowns. They were also held to qualify as capital goods under the excise credit regime, since the governing definition was broad enough to include such consumables and the earlier Larger Bench view had been affirmed by the Supreme Court. Credit on welding electrodes was therefore admissible and the adverse order was set aside. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52587 Welding electrodes used to repair a piercing die and maintain plant and machinery were treated as inputs used in relation to manufacture because maintenance preserves functioning and supports continued production, even if repairs occur during shutdowns. They were also held to qualify as capital goods under the excise credit regime, since the governing definition was broad enough to include such consumables and the earlier Larger Bench view had been affirmed by the Supreme Court. Credit on welding electrodes was therefore admissible and the adverse order was set aside. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52587