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2018 (7) TMI 677 - AT - Central ExciseCENVAT Credit - welding electrodes - whether welding electrodes used for repair and maintenance of machinery are eligible for credit? - Held that:- The Hon'ble High Court of Madras in the case of TN News Prints and Paper Ltd. had considered the very same issue and held that the appellants are eligible for credit - the denial of credit is incorrect - appeal allowed - decided in favor of appellant.
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