Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]

By Yogitha S. Yogesh - On July 18, 2023 3:30 pm - 2 mins read

Welding Electrodes - Repairing and Maintenance of Plant & Machinery - Machinery - Plant - Manufacturing Process - Inputs - Rajasthan High Court - taxscan

The Rajasthan High Court has held that welding electrodes used for repairing and maintenance of plant & machinery are not involved in the manufacturing process but are inputs. Hindustan Zinc Ltd, the petitioner questioned whether the Tribunal is correct in holding that Welding Electrodes used for repair and maintenance of plant and machinery as well…

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