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2011 (5) TMI 493 - CESTAT, DELHICenvat Credit as well as input - whether dissolved Acetylene Gas and Oxygen Gas used for repair and maintenance of plant and machinery are eligible for Cenvat Credit as well as input - Held that:- there is no dispute that the dissolved Acetylene Gas and Oxygen Gas was used for the purpose of welding in repair and maintenance of plant machinery. Following the judgement of Hon'ble Rajasthan High Court in the case of appellant and in the case of Ambuja Cement Eastern Ltd., Commissioner(Appeals)'s, denying the Cenvat Credit is not sustainable. The same is set aside. The appeal is allowed.
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