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2013 (9) TMI 541 - CESTAT CHENNAICenvat Credit - Electrodes as welding electrodes – Held that:- Impugned electrodes can well be fitted into chapter sub-heading 8466 as parts suitable for use solely with the machines of heading no.8456 – Held that:- Ectrodes are not usual welding electrodes about which there is dispute whether CENVAT credit could be allowed or not - These electrodes form part of the machinery itself - CENVAT credit allowed on these items – Decided in favor of Assessee.
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