2011 (12) TMI 670

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.... the Respondent JUDGEMENT Heard both sides. 2. The issue involved in this case is admissibility of CENVAT credit in respect of welding electrodes. Sometimes welding electrodes are used in the manufacturing process as in the case of welding of cut tin sheets to manufacture cans and drums. In respect of such use, there can be no dispute regarding eligibility to CENVAT credit. 3. However,....