2001 (10) TMI 981

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....hri V.K. Durairaj, Advocate, for the Respondent. [Order (Oral)]. -  In these two appeals the issue is of the eligibility of Modvat credit as inputs under Rule 57A. 2. I have heard both sides. Since the issue involved in both the cases is same, they are being disposed off by this common order after hearing both sides, I find that - (a)     Lubricating oil a....

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....fore the case law relied by the ld. Commissioner is not applicable and this credit should be denied under Rule 57A. Ld. SDR drew my attention to the findings in the order of the Asst. Commissioner that the welding electrodes were used in the factory for maintenance of plants and machinery. (c)      I find that welding electrodes in this case are admittedly used for main....

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....en such electrodes would be covered by Rule 57A. I find that relying on the decision in the case of G.D. Rathi Steel Ltd. by a Bench of this Tribunal as reported in [2001 (130) E.L.T 819 (Tri-Delhi)], wherein it was held that welding electrodes being not used in or in relation of manufacture of goods, Modvat credit was not admissible under Rule 57A of Central Excise Rules, 1944. I am bound by this....