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2016 (3) TMI 1186 - AT - Central ExciseCENVAT credit - welding electrodes - MS items - paint - repair and maintenance of plant and machinery - denial on account of nexus - Held that: - the items like welding electrodes, MS items and paint were used for repair and maintenance. Without periodical repair and maintenance of plant and machinery which undergo wear and tear, the activity of manufacturing final products is not commercially feasible - credit allowed - appeal dismissed - decided against Revenue.
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