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2008 (5) TMI 260 - CESTAT, BANGALORECenvat credit on Welding Electrodes used for repairs and maintenance of plants and machinery in the cement factory - cement factory consisting of complex machineries cannot run smoothly if the various defects are not rectified immediately - If some parts of the pipes or even machinery are broken, welding is very necessary - how can anybody reason that such welding is not in relation to the manufacture of final products – so Welding Electrodes are eligible fore credit as “Input”
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