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2010 (12) TMI 393 - HC - Central ExciseCenvat credit - Whether the learned Tribunal is justified in law in treating the electrodes as being inputs and allowing the credit on such electrodes in the facts and circumstances of this case - The learned Tribunal while dealing with the appeal No. EDM-44-53/05 has observed that the Tribunal had earlier allowed the credit on such electrodes and the department had accepted the said order and this fact finding was not challenged before us as being perverse and in fact no ground has been made out - Accordingly, all these appeals are dismissed
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