2000 (1) TMI 518

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....nt. [Order] - This is an appeal filed by the Revenue. The issues involved in this Appeal are granting of Modvat credit on Welding Electrodes used in the factory of the Appellants for repairing damaged/worn out parts of machinery and also Modvat Credit on Desul Fex (sic) (Foundry Chemicals) used in the manufacture of the final product. The impugned order has allowed the credit on both the mat....

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....vered by the terms of definition of capital goods under Rule 57-Q and that credit would not be available. Thus, this issue remains covered in favour of the Revenue. Therefore, the decision of the Commissioner (Appeals) must be held as not correct. 3. With regard to Dessuflex, there is no dispute that it is an input in the manufacturing process. The only dispute raised is that the declarati....