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2015 (2) TMI 1220 - ALLAHABAD HIGH COURTCenvat credit - welding electrodes - inputs used for repair and maintenance of the plant and machinery - Held that:- In view thereof and for the reasons stated in judgment of date in M/s. DSM Sugar Asmoli v. Commissioner of Central Excise [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT ], the substantial questions of law, formulated above, are answered in favour of Revenue and against assessee - Appeal allowed.
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