https://www.taxtmi.com/caselaws?id=123451 The denial of credit on welding electrodes was upheld based on the interpretation of the law, with the penalty set aside due to the issue relating to the interpretation of provisions of the law. Additionally, the denial of credit on the container lock was upheld as it was not used in or in relation to the manufacture of the final product. The judgment was pronounced in open court, disposing of the appeals accordingly. en-us Tue, 11 Mar 2008 00:00:00 +0530 Fri, 14 Sep 2012 11:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123451 The denial of credit on welding electrodes was upheld based on the interpretation of the law, with the penalty set aside due to the issue relating to the interpretation of provisions of the law. Additionally, the denial of credit on the container lock was upheld as it was not used in or in relation to the manufacture of the final product. The judgment was pronounced in open court, disposing of the appeals accordingly. Case-Laws Central Excise Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123451