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2013 (11) TMI 943 - CESTAT NEW DELHIEligibility for cenvat credit - Welding Electrodes used for repair and maintenance – Input or not - Held that:- Following AMBUJA CEMENTS EASTERN LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ] - Welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit - cenvat credit demand is not sustainable and there is no merit in the Revenue’s appeal for imposition of penalty – Decided against the Revenue.
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