https://www.taxtmi.com/caselaws?id=285484 The High Court dismissed the appeal filed by the appellants before CESTAT under Section 35B of the Central Excise Act, 1985, due to the non-notification of a relevant clause. Additionally, the Court ruled in favor of the Revenue regarding the eligibility of MODVAT Credit for welding electrodes used in a Sugar Mill for repairs and maintenance of production machinery, based on the definitions under the Cenvat Credit Rules, 2004. The judgment aligned with a previous decision and did not award costs to either party. en-us Fri, 27 Feb 2015 00:00:00 +0530 Tue, 14 Jan 2020 20:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285484 The High Court dismissed the appeal filed by the appellants before CESTAT under Section 35B of the Central Excise Act, 1985, due to the non-notification of a relevant clause. Additionally, the Court ruled in favor of the Revenue regarding the eligibility of MODVAT Credit for welding electrodes used in a Sugar Mill for repairs and maintenance of production machinery, based on the definitions under the Cenvat Credit Rules, 2004. The judgment aligned with a previous decision and did not award costs to either party. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285484