1999 (8) TMI 573

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..... ident]. The question involved in the present case is whether the spot welding electrodes are entitled to the Modvat credit as input under Rule 57A of the Central Excise Rules, 1944. Learned advocate Shri M.P. Devnath, for the respondents in this appeal submits at the outset that this issue has been decided by the Tribunal in their own case vide the Final Order Nos. A/840-44/98-NB(DB), dated .....

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..... r the Single Member Bench decision. We follow the ratio of this Tribunal in the case of M/s. Telco (supra) and held that Modvat credit is available on Spot Welding Electrodes. 2. Learned advocate also submits that in the said case the Division Bench has considered the judgment of Single Member in the case of M/s. Bajaj Tempo Ltd. It also considered the Division Bench judgment in the case of M/s .....

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..... rodes mentioned in M/s. Gujarat Alkalies is in the sense of cathodes and anodes and which are not involved herein. We observe that apart from this analogy drawn from Gujarat Alkalies, there are other arguments given by the Division Bench in Telco for holding that spot welding electrodes are covered by the Explanation to Rule 57A defining the expression input and these are not hit by the exclusio .....

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