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2009 (1) TMI 718 - AT - Central ExciseExtract: ....... of this, following the Hon rsquo ble Rajasthan High Court rsquo s judgment, I hold that Cenvat credit is available in respect of welding electrodes used in the repair and maintenance of the sugar machinery. The impugned order is, therefore, is not sustainable and the same is set aside. The appeal is allowed. (Dictated and pronounced in open court)
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