2001 (9) TMI 1028

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..... Heard both sides. 2. The Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of welding rods was allowed by the Commissioner (Appeals). 3. The contention of the Revenue is that these are not capital goods as they are not used in the manufacture or processing of any goods. Welding electrodes are used fo .....

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..... ed in 1989 (41) E.L.T. 424 inasmuch as electrodes mentioned in M/s. Gujarat Alkalies is in the sense of cathodes and anodes and which are not involved herein. We observe that apart from this analogy drawn from Gujarat Alkalies, there are other arguments given by the Division Bench in Telco for holding that spot welding electrodes are covered by the Explanation to Rule 57A defining the expression .....

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