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2017 (9) TMI 291 - AT - Central ExciseCENVAT credit - welding electrodes used for repair in the factory - Held that: - similar issue decided in the case of SAMRUDDHI CEMENT LTD. Versus COMMISSIONER OF CENTRAL EXCISE, INDORE [2012 (9) TMI 885 - CESTAT NEW DELHI], where the credit on welding electrodes has been allowed - credit allowed. CENVAT credit - steel items - Held that: - The exact use of the item has not been specified - the matter is remanded to the original adjudicating authority to give a decision after ascertaining the exact use of each item on which credit has been sought. Appeal allowed in part and part matter on remand.
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