2007 (3) TMI 112

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....impugned order whereby credit was denied in respect of Welding Electrodes, Shapes & Sections, MS Bars, HR Coils and Steel plates, etc. 2. I find that the issue regarding credit in respect of Welding Electrodes is decided by the Tribunal in favour of Revenue. Larger Bench in the case of Triveni Engg. v. CC reported in 2005 (186) E.L.T. 158 and Jaypee Rewa Plant v. CCE, Raipur reported in 2003 (1....

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.... the capital goods are used in the factory of production in the manufacture of final product. The contention is that as the use of goods is not dispute, the credit was denied only on the ground that the goods in question are raw material of the capital goods. The contention is that as the appellants are entitled for credit in respect of the inputs used in the manufacture of capital goods, which ar....