The Rajasthan High Court, affirming that welding electrodes employed in the repair and maintenance of plant and machinery qualify as capital goods, has granted CENVAT Credit to Hindustan Zinc.
Title: Hindustan Zinc Ltd. Versus C.C.E. Decided on: 11th July, 2023 D.B. Central/excise Appeal No. 4/2010 CORAM: HON’BLE Justice YOGENDRA KU
