https://www.taxtmi.com/caselaws?id=263479 The High Court dismissed the appeal concerning the denial of credit on welding electrodes under the Central Excise Tariff. The appellant's failure to press the claim for Modvat credit on welding electrodes before the Tribunal, coupled with previous rulings against such credit, led to the dismissal. The Court emphasized that the issue of whether welding electrodes qualify for Modvat credit as capital goods was not addressed due to the appellant's non-pressing of the claim. The decision was influenced by past judgments ruling against the Assessee on similar grounds. en-us Thu, 14 May 2015 00:00:00 +0530 Thu, 03 Sep 2015 07:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263479 The High Court dismissed the appeal concerning the denial of credit on welding electrodes under the Central Excise Tariff. The appellant's failure to press the claim for Modvat credit on welding electrodes before the Tribunal, coupled with previous rulings against such credit, led to the dismissal. The Court emphasized that the issue of whether welding electrodes qualify for Modvat credit as capital goods was not addressed due to the appellant's non-pressing of the claim. The decision was influenced by past judgments ruling against the Assessee on similar grounds. Case-Laws Central Excise Thu, 14 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263479