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    <title>2005 (5) TMI 208 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed as the court upheld the impugned order denying Modvat credit on welding electrodes, gases, and Soot Blower Elements used for cleaning boiler tubes. Credit was not available for welding electrodes and gases as per a prior ruling.</description>
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      <link>https://www.taxtmi.com/caselaws?id=54480</link>
      <description>The appeal was dismissed as the court upheld the impugned order denying Modvat credit on welding electrodes, gases, and Soot Blower Elements used for cleaning boiler tubes. Credit was not available for welding electrodes and gases as per a prior ruling.</description>
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