https://www.taxtmi.com/caselaws?id=106048 Welding electrodes used in filling cavities in moulds and castings, removing deposits on ingots, and filling pin holes in billets were treated as inputs for Modvat credit under Rule 57A of the Central Excise Rules because they were used in the manufacturing process. The Tribunal applied its earlier view that such electrodes are not excluded merely because they are not capital goods. The impugned credit order was held consistent with settled Tribunal authority, and the Revenue's challenge failed, with the credit allowance sustained. en-us Thu, 13 Sep 2001 00:00:00 +0530 Mon, 12 Mar 2012 14:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106048 Welding electrodes used in filling cavities in moulds and castings, removing deposits on ingots, and filling pin holes in billets were treated as inputs for Modvat credit under Rule 57A of the Central Excise Rules because they were used in the manufacturing process. The Tribunal applied its earlier view that such electrodes are not excluded merely because they are not capital goods. The impugned credit order was held consistent with settled Tribunal authority, and the Revenue's challenge failed, with the credit allowance sustained. Case-Laws Central Excise Thu, 13 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106048