2005 (5) TMI 208

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..... - A/712/2005-(NB)(SM) - Dated:- 4-5-2005 - Shri P.S. Bajaj, Member (J) [Order]. - The issue in this appeal relates to the denial of Modvat credit to the appellants on the welding electrodes, .....

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..... principle ratio of law laid down in that case, it is difficult to allow the credit to the appellants on the Soot Blower Elements as the same is being used by the appellants, for cleaning the tubes of .....

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