1999 (9) TMI 183 - AT - Central Excise

Summary

The judgment considered whether welding electrodes are eligible for Modvat credit under Rule 57A of the Central Excise Rules. The Commissioner (Appeals) accepted the party's contentions based on previous Tribunal decisions. The department filed an appeal, but it was dismissed, following the Tribunal's consistent view that welding electrodes are eligible for Modvat credit.