2011 (12) TMI 670

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d 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, when welding electrodes is used in repa....