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1. Cenvat Credit - welding electrodes - goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - AT

2. Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT

3. Assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - AT

4. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

5. Cenvat credit on welding rods/electrodes and asbestos sheets - welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final...

6. Eligibility for cenvat credit - welding electrodes and H.R. Plates - regular repair and maintenance is an essential activity for smooth manufacturing operation - cenvat...

7. Eligibility for cenvat credit - H.R. Plates - the inputs used for repair and maintenance of the plant and machinery would be eligible cenvat credit. - AT

8. Eligibity of Cenvat credit on welding electrodes - without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible...

9. CENVAT Credit - MS plates, Angles, Sheets, and Channels etc - the inputs used for repair and maintenance of the plant would be eligible for CENVAT credit - AT

10. Cenvat Credit - welding electrodes - Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - AT

11. Cenvat Credit - use of oxygen and acetylene gases as input - assessee is entitled to avail CENVAT credit on oxygen and acetylene gases which are being used in repair and...

12. Cenvat credit allowed on Paint used by the appellant for painting of pipes and machinery.

13. Disallowance of CENVAT Credit - Capital Goods - Welding electrodes - it cannot be said that "Welding Electrodes" satisfy the requirement so as to constitute 'component' - HC

14. Welding electrodes used in or in relation to the manufacture of final product whether directly or indirectly and in the factory of manufacturer are eligible for Cenvat credit - AT

15. Cenvat credit - structural items such as M.S. angles, M.S. Channels, CTD Bar, TMT Bar, etc. and welding electrodes - the structural items used in the fabrication of...