1999 (1) TMI 85 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. K.L. Steels Ltd. regarding Modvat credit for welding rods based on the Tribunal's decision that welding electrodes are eligible inputs for Modvat credit under Rule 57A of the Central Excise Rules, 1944.