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2015 (5) TMI 1113 - CESTAT, BANGALORECENVAT credit - welding electrodes used for repair and maintenance of Plant & Machinery - Held that: - the Tribunal in the case of Kisan Cooperative Sugar Factory Ltd Vs CCE Meerut [2013 (8) TMI 98 - CESTAT NEW DELHI], has held that welding electrodes for repair and maintenance of Plant and Machinery are eligible for CENVAT credit - credit allowed - appeal dismissed - decided against Revenue.
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