2001 (9) TMI 1028

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....ehar Chand, Co. Rep., for the Respondent. [Order]. - Heard both sides. 2. The Revenue filed these appeals against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Modvat credit in respect of welding rods was allowed by the Commissioner (Appeals). 3. The contention of the Revenue is that these are not capital goods as they are not used in the man....

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....m the Tribunal's judgment in the case of M/s. Gujarat Alkalies case reported in 1989 (41) E.L.T. 424 inasmuch as electrodes mentioned in M/s. Gujarat Alkalies is in the sense of cathodes and anodes and which are not involved herein. We observe that apart from this analogy drawn from Gujarat Alkalies, there are other arguments given by the Division Bench in Telco for holding that spot welding elect....