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2012 (10) TMI 929 - AT - Central ExciseAvailment of CENVAT Credit - Welding electrodes and wash oil - Held that:- So far as welding electrodes used for repair and maintenance of plant and machinery are concerned, there are judgments of three High Courts as mentioned above wherein it has been held that the welding electrodes used for repair and maintenance are eligible for Cenvat credit. As regards the wash oil is concerned, we are of the prima facie view that since oil is used in coke oven in course of making coking coal for further use in the manufacture of steel, it has to be treated as an input and in or in relation to manufacture of steel and hence, the same would be eligible for Cenvat credit. In view of the above, we find that the appellant have a strong prima facie case. Therefore, the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty is waived for hearing of the appeal and recovery thereof is stayed till disposal of the appeal - Stay granted.
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