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2014 (2) TMI 722 - AT - Central ExciseAvailability of Cenvat credit of duty paid - Credit claimed on capital goods - Whether duty paid on welding electrodes are used in the factory of appellant for repair and maintenance of plant and machinery is eligible for Cenvat credit - Held that:- Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery - impugned order is accordingly set aside and appeal allowed with consequential relief - Decided in favour of assessee.
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