2007 (3) TMI 604

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....al is directed against the denial of Modvat credit on welding electrodes used for repairs/maintenance of capital goods. 2. Heard both sides and perused the record. 3. It is seen that the impugned order was passed following the Larger Bench decision of this Tribunal in the case of Jaypee Rewa Plant v. CCE, Raipur as reported in 2003 (159) E.L.T. 553 (Tri. - LB). 4. The submission ....

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....t to be followed since they are contrary to the ruling contained in the judgement of the Larger Bench. It is also being pointed out that rejection of a reference application is no ruling on the issue in dispute. The learned SDR would also point out that all these judgments were considered by the Tribunal in its final order Nos. 1743-1744/06 - SM (BR) in the case of M/s J.K. Cement Works 2007 (6) S....