Cenvat Credit eligible on Welding Electrodes used in Cement & Clinker Production

Nuvoco Vistas Corporation Limited Vs Commissioner of Central Excise and CGST (CESTAT Delhi)

In a significant decision, CESTAT Delhi addressed the eligibility of cenvat credit on welding electrodes used by cement manufacturer Nuvoco Vistas Corporation Limited. The case centered on whether these electrodes, integral to plant maintenance, qualify as inputs under the Central Excise rules.

Nuvoco Vistas Corporation argued that welding electrodes were essential for maintaining their cement manufacturing machinery, directly contributing to the production process. They cited precede

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