The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that cement manufacturers are authorized to cenvat credit on welding electrodes as inputs used in the manufacture of final products, namely cement and clinker. The bench of Binu Tamta (Judicial Member) has marked that according to sub-rule 4 of Rule 57-A of the Central Excise Rules, 1944, the credit of prescribed duty is permitted in respect of two categories of inputs, namely (i) inputs used in the manufacture of final products and (ii) inputs used in…