Welding electrodes used for Plant repair are inputs but not part of manufacturing process

Hindustan Zinc Ltd Vs C.C.E. (Rajasthan High Court) Introduction: In the case of Hindustan Zinc Ltd Vs C.c.e. Jaipur, the Rajasthan High Court clarified that welding electrodes used for the repair and maintenance of plant and machinery are classified as inputs, not part of the manufacturing process. This decision came as the court sought to settle appeals based on the judgment passed in a previous case involving the same parties. Analysis: The issue under consideration was the eligibility of welding electrodes used for repair and maintenance of plant and machinery for CENVAT credit under the C...