TaxTMI 
TaxTMI 
2002 (12) TMI 165
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.... M/s. Maihar Cement is whether Modvat credit is available to them in respect of welding Electrodes, Oxygen and DA Gas. 2. Shri Sanjay Grover, learned Advocate, submitted that use of welding electrodes oxygen and DA Gas is integral to the process of manufacture as these are required for repairing and remaking parts which get worn out; that oxygen and DA Gas are used for removing worn out liner and....
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....Ltd. v. C.C.E. - 1999 (108) E.L.T. 47 and Associated Cement Companies Ltd. v. C.C.E., Belgaum - 1999 (108) E.L.T. 477 wherein the Modvat credit was allowed in respect of dissolved acetylene/oxygen used for refurbishing liners in Raw Mill and Cement Mill. He also mentions that the Tribunal in the case of Hindustan Development Corporation v. C.C.E., Calcutta -IV - 1999 (84) ECR 86 has allowed the Mo....
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....of those products increased efficiency of the machine/machinery; that in the present matter, the impugned items are used to repair the worn out parts which activity is not in or in relation to the manufacture of the finished goods. 4. We have considered the submissions of both the sides. It has not been disputed by Revenue that welding electrodes, oxygen and DA gas are used for repairing and rema....
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.... are also sure to cause damage to the machinery. These facts would suffice to hold that lubrication of the machines and machinery is essential for their working and for that matter, for the smooth process of manufacture of final products… Again it does not matter whether the goods are used in the machinery or for the purpose of the machinery. Lubrication of the machinery is an activity, which is....