Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant

DRA Industries Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad) The short question to be answered is whether HR Sheets/ Coils and welding electrodes which are used for lining the plant and in its maintenance qualify as inputs under Rule 2 (k) of Cenvat Credit Rules, 2004 (CCR, 2004) or not. “all goods used in the factory by the manufacturer all final products” qualify as inputs under CCR. Therefore, Cenvat credit is admissible on such goods. There is no dispute that the welding electrodes were used for maintenance of the plant and the HR Coils/Sheets were used in making lining around...