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2011 (10) TMI 441 - AT - Central ExciseCenvat credit - Whether the welding electrodes used for repair and maintenance and fabrication of machinery and parts of machinery, joining of the pipes and also the paints and thinners used on the machinery to protect it from rust as well as from heat, are eligible for Cenvat credit or not - the paint is specifically covered by the definition of input, as given in Rule 2(k) of the Cenvat Credit Rules, 2004, the same would be eligible for Cenvat credit As regards the use of welding electrodes used for fabrication of the machinery or its parts, in that case the welding electrodes would be covered by the definition of input as given in Rule 2(k), of Cenvat Credit Rules, 2004 - Appeals are allowed
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