https://www.taxtmi.com/caselaws?id=34010 The High Court dismissed the appeal against the disallowance of MODVAT credit on welding electrodes, holding that welding electrodes used for repairs and maintenance qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The decision aligned with previous rulings by the Apex Court and Tribunal, confirming the eligibility of welding electrodes and other specified items as capital goods under the mentioned rule. en-us Sat, 17 Jun 2006 00:00:00 +0530 Sun, 05 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34010 The High Court dismissed the appeal against the disallowance of MODVAT credit on welding electrodes, holding that welding electrodes used for repairs and maintenance qualified as capital goods under Rule 57Q of the Central Excise Rules, 1944. The decision aligned with previous rulings by the Apex Court and Tribunal, confirming the eligibility of welding electrodes and other specified items as capital goods under the mentioned rule. Case-Laws Central Excise Sat, 17 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34010