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2017 (5) TMI 1134 - CESTAT NEW DELHICENVAT credit - various inputs - adhesive tape, welding electrodes, gum boots, concrete sleepers, fish plate, rail and rail crossing, high mast light/HMPV lamp, high pressure sodium vapour, flood , galvanised tower, GI flat, GI rod, lightening pole, ladder, tough tray, cabin fan etc. - Held that: - the appellant is entitled to Cenvat credit for the subject items - in appellant’s own case M/s Steel Authority of India Ltd. Versus CCE & ST, Raipur [2016 (8) TMI 1110 - CESTAT NEW DELHI], the Cenvat credit facility benefit in case of welding electrodes also has been allowed - corresponding penalty imposed by the impugned order in this regard is also dropped - appeal allowed - decided in favor of appellant.
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