2011 (12) TMI 670

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..... case is admissibility of CENVAT credit in respect of welding electrodes. Sometimes welding electrodes are used in the manufacturing process as in the case of welding of cut tin sheets to manufacture cans and drums. In respect of such use, there can be no dispute regarding eligibility to CENVAT credit. 3. However, when welding electrodes is used in repair and maintenance of machinery, eligibili .....

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..... Courts subordinate to the Supreme Court are bound by such order, more particularly, bearing in mind the principle of judicial discipline vide para 20 of the said order in Vikram Cement (supra). Accordingly, following the decision of the Hon ble Supreme Court cited above in the case of SAIL (supra), it is held that the appellants are not eligible for CENVAT credit on welding electrodes used in rep .....

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