2008 (9) TMI 286

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....for the Respondent. [Order].- The issue in dispute is regarding the eligibility of Cenvat credit on welding electrodes used by the appellants both for the purpose of installation and fixing of machinery as well as repairs and maintenance of machinery. 2. I find that this issue has come up for decision in various decisions of the Tribunal and in fact, there are three Larger Bench decisions on....

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.... the Tribunal in the case of India Sugars and Refineries reported in [2006 (205) E.L.T. 717 (T) = 2006-TIOL-540-CESTAT-BANG], Lloyds Metals & Engineering Ltd. v. Commissioner of Central Excise and Customs, Nagpur - 2008 (225) E.L.T. 222 (T) [2008-TIOL-1123-CESTAT-MUM] and Manikgarh Cement v. Commissioner of Central Excise, Nagpur 2008-TIOL-43-CESTAT-MUM have considered the Larger Bench decision in....

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....re or processing of goods would be commercially inexpedient, articles required in that process, would fall within the expression 'in the manufacture of goods'. "Reference was also invited to the Supreme Court decision in the case of Indian Farmers Fertilizer Cooperation [1996 (86) E.L.T. 177 (S.C.) = AIR 1996 SC 2542] wherein the Apex Court has held that apparatus used for treatment of effluents i....