1997 (12) TMI 226 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the classification of electrodes used for spot welding as inputs under Rule 57A. The Tribunal held that the electrodes qualify as inputs as they are essential components of the welding process and are not excluded under the Explanation to Rule 57A. The impugned order was set aside. (Case citation: 1997 (12) TMI 226 - CEGAT, Mumbai)