2004 (1) TMI 596

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.... Shri S. Bhatnagar, JDR, for the Respondent. [Order]. - Heard both sides. 2. The dispute in the instant appeal relates to availability of Modvat credit on welding electrodes. The Commissioner (Appeals), after examining the provisions of Rule 57Q, held that credit is admissible on the welding electrodes only from 1-3-2001, while for Jan., 2001 to Feb., 2001 the credit was denied. Fro....

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.... of Commissioner of Central Excise, Belgam v. Panyam Cements & Mineral Industries Ltd. - 2003 (160) E.L.T. 278 (T) = 2003 (54) RLT 557 (CEGAT - Ban.) to reject the claim. 3. In this connection, I notice that the claim for the period after 1-3-2001 has been allowed on the ground that the "welding electrodes" are inputs used for the manufacture of capital goods though the use is only for rep....