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2012 (6) TMI 71 - AT - Central ExciseWhether the welding electrodes used for repair and maintenance of the plant and machinery of the sugar mills are eligible for cenvat credit – Held that:- in the case of Hindustan Zinc Ltd. (2008 (7) TMI 55 (HC)) welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit as inputs as well as capital goods. appeals are allowed.
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