9911796707
TMI Blog2000 (1) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... he issues involved in this Appeal are granting of Modvat credit on Welding Electrodes used in the factory of the Appellants for repairing damaged/worn out parts of machinery and also Modvat Credit on Desul Fex (sic) (Foundry Chemicals) used in the manufacture of the final product. The impugned order has allowed the credit on both the materials. With regard to the electrodes, it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that credit would not be available. Thus, this issue remains covered in favour of the Revenue. Therefore, the decision of the Commissioner (Appeals) must be held as not correct. 3. With regard to Dessuflex, there is no dispute that it is an input in the manufacturing process. The only dispute raised is that the declaration originally filed was not under inputs but under capital goods. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Jaipur reported in 1999 (107) E.L.T. 761. 4. From the above discussions it is seen that the claim relating to the Welding electrodes remains decided against the assessee in the case of Vivek Alloys Ltd. (supra). Therefore, the Appeal of the Revenue succeeds. On issue with regard to eligibility of foundry chemicals, the decisions of the Tribunal are in favour of the assessee and the credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
