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2009 (4) TMI 628 - AT - Central ExciseExtract: .......f plant and machinery. Although the respondents have paid the duty involved, in the light of the settled legal position I hold that Cenvat credit is available in respect of welding electrodes used for fabrication of supporting structure of plant and machinery. Therefore, the impugned order is upheld and appeal is dismissed. (Pronounced on 6-4-2009)
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