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2011 (5) TMI 281 - CESTAT, NEW DELHICenvat Credit - Inputs - Whether the appellant, engaged in manufacturing of V.P.sugar with molasses as its by-product, are eligible for Cenvat Credit in respect of welding electrodes used in repair and maintenance for plant & machinery - As per the Hon ble Chhatisgarh High in the case of Ambuja Cement Eastern Ltd. vs. CCE, Raipur [2010 -TMI - 77888 - CHHAITISGARH HIGH COURT ]wherein both the High Courts have held that welding electrodes used for repair & maintenance of plant & machinery are eligible for Cenvat Credit as inputs as well as capital goods - Decided in favour of assessee.
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