2007 (9) TMI 660 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI, in the case involving denial of credit for welding electrodes, packing, and jointing material, upheld the denial of credit for welding electrodes based on previous decisions. However, it allowed the credit for packing and jointing material used in manufacturing sugar to prevent leakage, setting aside the penalty imposed on the appellant.