Input credit eligible on welding electrodes used in repair and maintenance of factory machinery

The Ramco Cements Limited Vs CCT (CESTAT Hyderabad)

It is not in dispute that the welding electrodes are used for repair and maintenance of capital goods within the factory of manufacturer and these capital goods are used for manufacture of the final product although the relationship is remote and not direct. So by no stretch of imagination can it be said that these welding electrodes have no relationship whatsoever with the manufacture of the final product. Therefore, in terms of the amended definition of inputs under CE

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