2001 (12) TMI 150

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....ch arises for consideration is whether the Welding Electrodes used by the respondents for repairs and maintenance of machinery during 2-3-98 to 24-8-98 were eligible capital goods for Modvat credit under Rule 57Q during the said period. 2. I have examined the records and heard both sides. Ld. Counsel Shri Bipin Garg submits that precisely the same issue has been covered in favour of the same as....