1999 (9) TMI 183

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....ts. [Order]. - Whether welding electrodes are eligible for Modvat credit under Rule 57A of the Central Excise Rules is an issue to be considered in this case. 2. The Commissioner of Central Excise (Appeals) following the decision of the Tribunal in the case of Leader Engineering, reported in 1996 (88) E.L.T. 38 accepted the contentions of the party while allowing the appeal. Not being sat....

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....rc welding electrodes some deposit of the same is found in the final product, which is not found in the case of spot welding electrodes. This also does not appeal to us, because for construing an item as input, it is not necessary that the presence of the input is to be found in the final product. Both the electrodes conduct electricity and in that process, welding of the metal plate is performed.....