1999 (8) TMI 573 - AT - Central Excise

Summary

The case discusses whether spot welding electrodes are eligible for Modvat credit as input under Rule 57A of the Central Excise Rules, 1944. The Division Bench held that Modvat credit is available on spot welding electrodes, disagreeing with the Single Member's judgment. The appeal of the revenue was dismissed based on the Division Bench's decision.