27−29 September 2024
13th International Exhibition on
Cutting and Welding Materials
Equipment, Laser Technology,
Machine Tools and Allied Products

Yashobhoomi, Dwarka India
International Convention & Expo
Centre (IICC), 
New Delhi



19 July 2023

Welding Electrodes Used For Repairing Plant & Machinery Are Capital Goods: Rajasthan High Court Allows CENVAT Credit To Hindustan Zinc

Hindustan Zinc, challenged the order of the Tribunal. The issue raised was whether the tribunal was correct in holding that Welding Electrodes used for repair and maintenance of plant and machinery as well as other welding work in the building area are eligible for CENVAT Credit when, in fact, the welding electrodes are not capital goods as defined under Rule 2 (b) of the erstwhile Cenvat Credit Rules.

Source : https://www.livelaw.in/high-court/rajasthan-high-court/rajasthan-high-court-plea-challenging-rajasthan-madarsa-board-act-2020-232921?infinitescroll=1