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2016 (12) TMI 777 - CESTAT ALLAHABADCENVAT credit - whether the items, welding electrodes, M.S. Plates, Channels, Angles, H.R. Coils, Shapts, Bolds etc. are eligible for Cenvat Credit as capital goods or spares, components or accessories thereof as defined in Cenvat Credit Rules, 2004 or not? - Held that: - Welding electrodes etc., which are used for repair and miantenance of plant and machinery, are part of manufacturing process and are eligible to modvat Credit - it is further held that the welding electrodes used by the appellants in repair and maintenance and fabrication of machinery parts are eligible inputs. I also find that as the present issue is interpretational, extended period of limitation, is not invocable - appeal allowed - decided in favor of appellant-assessee.
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