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2018 (4) TMI 1313 - AT - Central ExciseCENVAT credit - welding electrodes - Held that: - Since there is no dispute as to the fact that the welding electrodes were received and used in the factory premise during the relevant period in question for maintenance and the issue having been settled by the Apex court in the case of Ramala Sahkari Chini Mills Ltd [2016 (2) TMI 902 - SUPREME COURT], where it was held that for the proposition that the definition of input during the relevant period has been interpreted to state word "include" is generally used to enlarge the definition, credit is allowed - appeal allowed - decided in favor of appellant.
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