https://www.taxtmi.com/circulars?id=6399 Modvat credit is denied for spot welding electrodes/tips because they are non-consumable tools rather than inputs. Technical advice found spot welding to be a resistance welding process whose electrodes act as conductors of electricity and do not become part of the welded product; this contrasts with arc welding electrodes that melt and serve as filler metal. The Board therefore reiterated its prior instructions denying Modvat credit on spot welding electrodes/tips. en-us Tue, 28 Jan 1992 00:00:00 +0530 Fri, 03 Jul 2009 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6399 Modvat credit is denied for spot welding electrodes/tips because they are non-consumable tools rather than inputs. Technical advice found spot welding to be a resistance welding process whose electrodes act as conductors of electricity and do not become part of the welded product; this contrasts with arc welding electrodes that melt and serve as filler metal. The Board therefore reiterated its prior instructions denying Modvat credit on spot welding electrodes/tips. Circulars Central Excise Tue, 28 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6399