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2012 (2) TMI 163 - CESTAT, NEW DELHIModvat Credit of duty paid on the cleanflow, welding electrodes and various iron and steel items – Held that:- As regards Cleanflow, issue already stands decided in the appellants own case, thereby, held to be eligible Modvatable input and credit is allowed in respect of same. Steel items – Following the decision in case of Jaypee Bela Plant vs CCE (2011 - TMI - 210276 - CESTAT, DELHI), we remand the matter to original adjudicating authority for examining the availability of credit in respect of various steel items, depending upon actual use of the same. Welding electrodes – Held that:-Original adjudicating authority would also re-decide the issue of availability of credit on welding electrodes in the light of decision in case of Ambuja Cements Eastern Ltd. vs. CCE, Raipur (2010 - TMI - 77888 - Chhaitisgarh High Court).
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