https://www.taxtmi.com/caselaws?id=92244 Welding electrodes were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules. The Tribunal followed its earlier consistent orders allowing credit on welding electrodes, and accepted that an input need not be physically present in the final product to qualify. It also treated arc welding electrodes and spot welding electrodes as footing for credit purposes. On that reasoning, Modvat credit was allowed and the departmental appeal failed. en-us Wed, 15 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92244 Welding electrodes were treated as eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules. The Tribunal followed its earlier consistent orders allowing credit on welding electrodes, and accepted that an input need not be physically present in the final product to qualify. It also treated arc welding electrodes and spot welding electrodes as footing for credit purposes. On that reasoning, Modvat credit was allowed and the departmental appeal failed. Case-Laws Central Excise Wed, 15 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92244