1999 (1) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - M/s. K.L. Steels Ltd. were engaged in the manufacture 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 th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e (Appeals) had observed that welding rods were used for welding the 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X