Cenvat Credit : Welding electrodes used for repair and maintenance of plant and machinery are ineligible for credit as inputs as well as capital goods

Cenvat Credit : Welding electrodes used for repair and maintenance of plant and machinery are ineligible for credit as inputs as well as capital goods

[2015] 59 taxmann.com 220 (Allahabad)

HIGH COURT OF ALLAHABAD

Dhampur Sugar Mills Ltd.

v.

Commissioner of Central Excise