2006 (6) TMI 114

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..... of 2005 - - - Dated:- 17-6-2006 - P.D. Dinakaran and P.P.S. Janarthana Raja, JJ. Shri S. Udaya Kumar, SCGSC, for the Appellant. S/Shri Arvind P. Datar , S.C. for C. Saravanan, for the Respondent. [Judgment per : P.D. Dinakaran, J.]. - By consent, the main appeal itself is taken up for final disposal. 2. The above appeal is directed against the order dated 10-12-2004 made i .....

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..... ntenance of capital goods in the factory of production of final products during the material period. 4. Aggrieved by the said order, the appellant has filed the above appeal, raising the following question of law. "Whether the Tribunal is correct in holding that the goods i.e. Welding Electrodes used for repairs and maintenance are covered under the definition of Capital Goods in terms of Ru .....

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..... ds' under Rule 57Q of the Central Excise Rules. 7. The Apex Court in Commissioner v. Birla Jute Industries Ltd. [2002 (139) E.L.T. A93], while confirming the earlier views of the Supreme Court and the Larger Bench of the Special Tribunal, held that Modvat credit was admissible for Electrodes and Calibration Gas Mixture (Welding equipment), but not for explosives under erstwhile Rule 57A .....

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