https://www.taxtmi.com/caselaws?id=53333 Modvat credit on welding electrodes used for repair, maintenance and installation of machinery was not admissible as "inputs" under the enlarged definition effective from 1-3-2001. The amended definition allowed credit only where the goods were used in the manufacture of capital goods that were themselves used in the factory. On the admitted facts, welding electrodes used for maintenance or installation did not satisfy that requirement, so the credit claim failed. en-us Wed, 28 Jan 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53333 Modvat credit on welding electrodes used for repair, maintenance and installation of machinery was not admissible as "inputs" under the enlarged definition effective from 1-3-2001. The amended definition allowed credit only where the goods were used in the manufacture of capital goods that were themselves used in the factory. On the admitted facts, welding electrodes used for maintenance or installation did not satisfy that requirement, so the credit claim failed. Case-Laws Central Excise Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53333