2010 (12) TMI 209

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.... Veeraiyan: 1.1 Appeal No. E/1134/2009 is against the order of the Commissioner (Appeals) No. 27-CE/LKO/2009 dated 3.2.2009 by which the Commissioner (Appeals) upheld the denial of credit amounting to Rs.7, 635/- along with the interest and imposition of penalty of equal amount. 1.2 Appeal No. E/1133/2009 is against the order of the Commissioner (Appeals) No.  13-CE/LKO/2009 dated 29.1.....

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....) ELT 510. 4. Learned SDR in respect of welding electrodes reiterates the findings of the Commissioner (Appeals)  in which he has relied on the decision of  Tribunal in the case of Steel Authority of India Ltd. reported as [2008 (222) ELT 233(Tri-Kol)] and adds that against which  Civil Appeal has been dismissed by the Honrable Supreme Court.  As regards the plates, shapes a....