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2010 (10) TMI 1135 - CESTAT NEW DELHIExtract: .......he judicial discipline, following decision in the case of Ambuja Cement and Alfred Herbert India, I hold that Cenvat credit is availed by the appellants on welding electrodes and other items used for repair and maintenance of plant and machinery. With these terms, by setting aside the impugned order, the appeal is allowed with consequential relief.
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