2004 (1) TMI 285

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....he ld. Commissioner (Appeals). The dispute pertains to availability of Modvat credit on "welding electrodes" used in the repair and maintenance of machinery in the sugar factory. In the impugned Order-in-Appeal, it has been held that the credit is permissible with effect from 1-3-2001, consequent to enlargement of the definition of the term "input". From 1-3-2001, vide insertion of Explanation 2, ....

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....the Tribunal's decision in the case of CCE, Belgaum v. Panyam Cements & Minerals Inds. reported in 2003 (160) E.L.T. 278 (T) = 2003 (54) RLT 557 (CEGAT - Bom.). 3. Heard both sides. I have carefully considered the rival submissions. The Commissioner (Appeals) has allowed the credit on welding electrodes treating them as "inputs" and then applied the definition of "inputs" as enlarged by Notificat....