2006 (6) TMI 114

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.... [Judgment per : P.D. Dinakaran, J.].- By consent, the main appeal itself is taken up for final disposal. 2. The above appeal is directed against the order dated 10-12-2004 made in Ref. No.1041/2004 on the file of Central Excise and Service Tax Appellate Tribunal, Chennai Bench. 3. The respondent is a manufacturer of cement. They availed MODVAT credit on capital goods such as welding electrodes ....

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....r the Tribunal is correct in holding that the goods i.e. Welding Electrodes used for repairs and maintenance are covered under the definition of Capital Goods in terms of Rule 57Q prevailing the material time and whether the credit availed on welding electrodes is in order?" 5. The Larger Bench of the Tribunal in Jawahar Mills Ltd. v. Commissioner of Central Excise, Coimbatore [1999 (108) E.L.T. ....