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2015 (1) TMI 589 - CESTAT CHENNAIWaiver of pre deposit - CENVAT Credit - credit on welding electrodes - Repair & Maintenance - Held that:- Bench in the case of M/s. Chettinadu Cement Corporation Ltd. Vs Commissioner of Central Excise & Service Tax, LTU, Chennai vide [2014 (9) TMI 683 - CESTAT CHENNAI] granted unconditional stay. It has been held that any item used for repair and maintenance of the plant and machinery, would have to be treated as used in or in relation to the manufacture of the final product - Court waives the pre-deposit of duty along with interest and penalty - Stay granted.
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