https://www.taxtmi.com/caselaws?id=50984 Welding electrodes used for repairs and maintenance of machinery were treated as eligible capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The same Bench had already decided the identical issue in favour of the same assessee for earlier periods, and no material factual distinction was shown for the period in question. On that basis, the earlier precedent was followed and the lower appellate authority's order was affirmed, with the Revenue's challenge failing. en-us Mon, 31 Dec 2001 00:00:00 +0530 Tue, 21 Sep 2010 11:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50984 Welding electrodes used for repairs and maintenance of machinery were treated as eligible capital goods for Modvat credit under Rule 57Q of the Central Excise Rules, 1944. The same Bench had already decided the identical issue in favour of the same assessee for earlier periods, and no material factual distinction was shown for the period in question. On that basis, the earlier precedent was followed and the lower appellate authority's order was affirmed, with the Revenue's challenge failing. Case-Laws Central Excise Mon, 31 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50984