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2018 (3) TMI 1542 - AT - Central ExciseCENVAT credit - input - welding electrodes - welding electrodes admittedly used in repair of plant & machinery of boiling house, pan, crystallizer, mill house machinery etc. being capital goods which are further used for manufacture of excisable goods - Held that: - appellant are entitled for credit availed by them on welding electrodes which are used by them for fabrication and repair and maintenance of their capital goods - appeal allowed - decided in favor of appellant.
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