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2008 (9) TMI 286 - AT - Central ExciseIssue is regarding the eligibility of Cenvat credit on welding electrodes used by the appellants both for the purpose of installation and fixing of machinery as well as repairs and maintenance of machinery - by following the decision of the Tribunal in the case of Lloyds Metals & Engineering Ltd., India Sugars and Refineries and Manikgarh Cement, we hold that welding electrodes will be entitled to Modvat credit
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