2005 (5) TMI 199

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..... ants on the goods namely welding electrodes, H.P Plates, Angles, M.S. Plates. 2. I have heard both the sides. The modvat credit on the Welding Electrodes has been rightly denied to the appellants in view of the decision of the Tribunal in the case of CCE, Noida v. D.S.M. Ltd. reported in 2003 (162) E.L.T. 987 as same is being used by the appellants for repair and maintenance of the machines. 3. .....

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