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2009 (1) TMI 250 - CESTAT, NEW DELHICapital Goods – Cenvat Credit – held that - welding electrodes are eligible for Cenvat credit - asbestos jointing sheet as the same are also used for repair and maintenance of the sugar mill machinery - sealing the leaking pipes and tubes are eligible for Cenvat credit - When the Department acknowledges that the fact of taking Cenvat credit in respect of welding electrodes and asbestos jointing sheets had been declared by the Appellants in the Cenvat credit declaration, it cannot allege that the Appellants have suppressed this information from it
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