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<h1>Appeal Denied: Welding Electrodes Plates Qualify for Modvat Credit in Manufacturing</h1> <h3>COMMISSIONER OF C. EX., LUCKNOW Versus NEOLI SUGAR FACTORY</h3> The Revenue's appeal against allowing Modvat credit for Welding Electrodes Plates was rejected as the plates were found to be used in manufacturing ... Cenvat/Modvat - Modvat on capital goods The Revenue appealed against the order allowing Modvat credit for Welding Electrodes Plates. The Revenue argued that the plates are not used for machinery manufacture but for civil structures. The Commissioner found the plates are used in manufacturing capital goods like juice Sulphiter machines for sugar production. The Revenue did not provide evidence to support their claim, and the appeal was rejected.