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2017 (5) TMI 1561 - AT - Central ExciseCENVAT credit - Welding electrodes used in repair and maintenance of plant and machinery - Held that: - the credit on the welding electrodes used in repair and maintenance of plant and machinery has been allowed in the case of Panipat Co-operative Sugar Mills Ltd Vs. Commr. Of C. Ex. Rohtak [2013 (5) TMI 136 - CESTAT NEW DELHI] - credit allowed - appeal allowed - decided in favor of appellant.
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