2005 (12) TMI 501

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..... r-in-Appeal No. 20/2004-CE, dated 29-1-2004, by which the Commissioner (Appeals) has allowed the Cenvat credit on Welding Electrodes used for manufacture of spares/parts of an admissible machinery. 2. The learned SDR submits that the Larger Bench in the case of Jaypee Rewa Plant v. CCE, Raipur [2003 (159) E.L.T. 553 (Tri.- L.B.)] has held that the credit cannot be extended to the Welding Electro .....

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..... Co-operative Ltd. v. CCE, Ahmedabad [1996 (86) E.L.T. 177 (S.C.) = AIR 1996 SC 2542] and Steel Authority of India Ltd. v. CCE [AIR 1986 SC 2544]. Two other Larger Bench judgments of the Tribunal which also granted the benefit, in cases of CCE, Meerut-I v. Modi Rubber Ltd. [2000 (119) E.L.T. 197 (Tri.-LB.)] and Mira Silk Mills v. CCE, Mumbai [2003 (153) E.L.T. 686 (Tri. - L.B.) = 2003 (110) ECR 49 .....

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