2008 (9) TMI 286

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....sue 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 the same point. First is in the case of ....

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.... 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 the case of Modi Rubber Ltd. and Jaypee ....

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....cially 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 in the plan manufacturing a particular end....