https://www.taxtmi.com/caselaws?id=89699 Welding electrodes used in manufacture, finishing, welding, or minor repair operations connected with final products can qualify as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal applied its earlier decision recognising welding electrodes as eligible inputs and extended the same reasoning to welding rods or electrodes used for those production-related purposes. On that basis, the Modvat credit claim was accepted. en-us Fri, 29 Jan 1999 00:00:00 +0530 Thu, 29 Sep 2011 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89699 Welding electrodes used in manufacture, finishing, welding, or minor repair operations connected with final products can qualify as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944. The Tribunal applied its earlier decision recognising welding electrodes as eligible inputs and extended the same reasoning to welding rods or electrodes used for those production-related purposes. On that basis, the Modvat credit claim was accepted. Case-Laws Central Excise Fri, 29 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89699