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of <h1>Appellate Tribunal allows Modvat credit for welding rods, ruling welding electrodes as eligible inputs.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. K.L. Steels Ltd. regarding Modvat credit for welding rods, determining welding ... Modvat The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. K.L. Steels Ltd. regarding Modvat credit for welding rods based on the Tribunal's decision that welding electrodes are eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944.
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