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2009 (1) TMI 587 - CESTAT, NEW DELHIExtract: .......ble for capital goods Cenvat credit under Cenvat Credit Rules, 2002. In view of the settled legal position, I hold that the Cenvat is available in respect of the welding electrodes used for repair and maintenance of the machine. Therefore, the impugned order is not sustainable and the same is set aside. 6. emsp In the result, the appeal is allowed.
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