2007 (6) TMI 518

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..... dvat credit in respect of welding electrodes and plates, sheets etc. 3. First claim relating to welding electrodes is not permissible in view of the decision of the Larger Bench of this Tribunal in the case of Triveni Engg. And Industries Ltd. Vs. CCE, Meerut as reported in 2005 (186) E.L.T. 158 (Tri. LB). Therefore, that claim is rejected. 4. In regard to the claim for credit on plates, sheets .....

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..... dispute does not survive between the parties in view of the decision in appellant s own case as well as the decision of the Division Bench in the case of Bellary Steels & Alloys Ltd. (Supra). 8. In the result, appeal is allowed in as much as it relates to claim other than in regard to welding electrodes. 9. In view of the legal nature of the dispute, penalty has no place. The same is also set a .....

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