1999 (1) TMI 85

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..... cture of iron steel products, such as, angle shapes sections, other bar and rods of non-alloy steel etc. They availed Modvat credit in respect of lubricating oil and welding rod/welding wire. The Asstt. Commissioner of Central Excise, Ghaziabad, following the Tribunal s decision allowed the Modvat credit in respect of lubricating oils and the Modvat credit in respect of welding rods was disall .....

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..... sheets which were used in the furnace. The welding rods were also used for removing the surface defects and minor repairs of their final products. 6. I find that the matter is covered by the Tribunal s decision in the case of Bajaj Auto Ltd., supra. The Tribunal had held that the welding electrodes were eligible input for Modvat credit under Rule 57A of the Central Excise Rules, 1944. 7. Fol .....

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