MODVAT meeting held at Bombay on 14-9-1989 - Point No. 26 Disallowance of Modvat Credit on Spot Welding Electordes/Tips Regarding

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..... ent of India Central Board of Excise & Customs New Delhi Subject : MODVAT meeting held at Bombay on 14-9-1989 - Point No. 26 Disallowance of Modvat Credit on Spot Welding Electordes/Tips Regarding. Attention to Board's Circular No. 32/88-CX.8, dated 15-7-1988 (F. No. 267/81/88-CX.8) and Circular No.54/89-CX.8, dated 4-12-1989 (F. No. 263/49/89-CX.8) wherein it was clarified that spot welding e .....

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..... his opinion. He opined that spot welding process is a resistance welding process whose basic function is to act as a conductor of electricity. They do not form part of the welded product and should not be confused with arc welding electrodes which melt and become part and parcel of the weld acting as a filler metal. The Chief Chemist viewed that spot welding electrodes cannot be considered as 'in .....

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