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2019 (2) TMI 257 - AT - Central ExciseCENVAT Credit - inputs - welding electrodes used for repairs and maintenance of the plant and machinery - Held that:- Hon’ble Supreme Court in case of Ramala Sahkari Chini Mills Ltd., Vs. CCE., Meerut-I [2016 (2) TMI 902 - SUPREME COURT] held that the welding electrodes used for of repair and maintenance of Plant and Machinery is an input - credit allowed - appeal allowed - decided in favor of appellant.
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