https://www.taxtmi.com/caselaws?id=799886 Spool welding electrodes used to rebuild, repair and maintain grinding rollers and tables in a cement vertical roller mill qualify as inputs for Cenvat credit. Their use in maintaining machinery directly employed in producing the final product establishes the necessary nexus with manufacturing, bringing the electrodes within the applicable input-credit scheme. en-us Wed, 23 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799886 Spool welding electrodes used to rebuild, repair and maintain grinding rollers and tables in a cement vertical roller mill qualify as inputs for Cenvat credit. Their use in maintaining machinery directly employed in producing the final product establishes the necessary nexus with manufacturing, bringing the electrodes within the applicable input-credit scheme. Case-Laws Central Excise Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799886