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2019 (2) TMI 1099 - HC - Central ExciseCENVAT Credit - input - Welding Electrodes - Held that:- Reliance placed in the case of COMMR. OF CUS., C. EX. & S.T., BILASPUR VERSUS SINGHAL ENTERPRISES PVT. LTD. [2017 (7) TMI 1112 - CHHATTISGARH HIGH COURT], where it was held that credit on welding electrodes must be allowed - appeal allowed - decided in favor of appellant.
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