2010 (4) TMI 429 - CHHAITISGARH HIGH COURT

Cenvat Credit- Inputs- Whether welding electrodes used in repairs/maintenance of plant and machinery can be considered as 'input' as defined under Rule 2(g) of Cenvat Credit Rules, 2002? Definition of input covers all inputs except specially excluded item employed in manufacturing process directly or indirectly. Held that- in the light of the various decisions, answer the substantial question of law in favour of the appellant-assessee and hold that welding electrodes used in repair and maintenance of plant and machinery are inputs as defined under Rule 2(g) defined in the rule, and thus entitled for cenvat credit.