TaxTMI 
TaxTMI 
TaxTMI 
2003 (12) TMI 247
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....t, after the tubes are extruded and before they are cooled, their external diameter is maintained by passing them through a piercing die. The internal surface of the piercing die is in contact with the external surface of the tubes which had been heated for being extruded and suffers from pitting as a result. Welding electrodes are used to repair the pitting and restore the surface to its original....
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....is order has been dismissed on merits by the Supreme Court reported in 2001 (132) E.L.T. 3. 3. The departmental representative relies upon the decision of the Larger Bench of the Tribunal in Jaypee Rewa Plant v. CCE, Jaipur - 2003 (159) E.L.T. 553 (Tri. - LB) = 2003 (57) RLT 739 which specifically considered eligibility to credit under Rule 57A (as it stood in 2000) of the duty paid on welding el....
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....o be inputs under Rule 57A, on the ground that it had not been shown that they were electrodes in that matter were used to maintain capital goods." 5. With greatest possible respect, I find myself unable to agree with the views expressed by this Bench. The sole ground for holding welding electrodes not to be capital goods is that welding electrodes used to repair or maintenance of the capital goo....
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....me and therefore would not be able to produce the final product. By extending the life of the plant, and preventing its breakdown, the welding electrodes were, though not directly used in relation to the manufacture of final product, were certainly in my view indirectly used in relation to such manufacture. Even on the assumption that the Bench makes that repair and maintenance of machinery does n....