https://www.taxtmi.com/caselaws?id=54925 Welding electrodes, oxygen gas and acetylene gas used to weld punctured pipes carrying hot sugar juice were treated as inputs used in or in relation to manufacture, because the welding activity maintained the plant in working condition and enabled continuous production. The Tribunal preferred the later understanding that maintenance and overhauling of machinery can form an integral part of the manufacturing process, rather than a narrower view excluding repair-related use. The text also indicates reliance on the broader meaning of the expression, but the supplied extract ends before the full principle is stated. en-us Thu, 24 Nov 2005 00:00:00 +0530 Thu, 04 Apr 2024 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54925 Welding electrodes, oxygen gas and acetylene gas used to weld punctured pipes carrying hot sugar juice were treated as inputs used in or in relation to manufacture, because the welding activity maintained the plant in working condition and enabled continuous production. The Tribunal preferred the later understanding that maintenance and overhauling of machinery can form an integral part of the manufacturing process, rather than a narrower view excluding repair-related use. The text also indicates reliance on the broader meaning of the expression, but the supplied extract ends before the full principle is stated. Case-Laws Central Excise Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54925