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2017 (4) TMI 429 - AT - Central ExciseCENVAT credit - welding electrodes used for fabrication and repair and maintenance of capital goods - Held that: - the appellant had explained that the MS items were used for repair and maintenance of plant and machinery. The Department has no case that they conducted an inspection in the premises of the factory after receiving this reply. There is no case for the Department, that appellant has diverted the MS items procured by them - appeal allowed - decided in favor of appellant.
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