TMI Blog2008 (9) TMI 286X X X X Extracts X X X X X X X X Extracts X X X X ..... loyds Metals & Engineering Ltd., India Sugars and Refineries and Manikgarh Cement, we hold that welding electrodes will be entitled to Modvat credit - E/2442/2006-MUM - A/623/2008-WZB/C-III/(SMB) - Dated:- 1-9-2008 - Shri K.K. Agarwal, Member (T) Shri R. Krishnan, Consultant, for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order].- The issue in dispute is regarding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rewa Plant v. Commissioner, 2003 (159) E.L.T. 553 (Tribunal-LB) and Triveni Engg. Industries Ltd. v. Commissioner of Central Excise, Meerut, 2005 (186) E.L.T. 158 (Tri.-LB) it was held that Modvat credit on welding electrodes used for repair and maintenance of the machinery is not admissible. It has been further brought to my notice that the Tribunal in the case of India Sugars and Refin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court in the case of Collector v. Ballarpur Industries Ltd., 1989 (43) E.L.T. 804 (S.C.) and CCE, Calcutta-II v. Eastend Paper Industries Ltd. [1989 (43) E.L.T. 201 (S.C.) = AIR 1990 SC 1893], wherein it has been held that "Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacture or processing of goods would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Lloyds Metals Engineering Ltd. and Modi Rubber Ltd. (cited supra) are based on Supreme Court decisions, none of which have been referred to by the Larger Bench in the case of Triveni Engg. Industries Ltd. and Jaypee Rewa Plant (cited supra). In view of this, I follow the decision of the Tribunal in the case of Lloyds Metals Engineering Ltd., India Sugars and Refineries and Manikgarh Cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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