Appellate Tribunal allows Cenvat credit for welding materials, influenced by High Court precedent.

The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal, holding that welding electrodes and packing and joining materials qualify as inputs for capital goods, allowing the appellant to claim Cenvat credit. The decision was influenced by a precedent from the Hon'ble Chhattisgarh High Court, resulting in the reversal of the challenged order.

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The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal stating that welding electrodes and packing and joining materials are considered inputs for capital goods, entitling the appellant to Cenvat credit. The decision was based on a previous ruling by the Hon'ble Chhattisgarh High Court. The impugned order was set aside.

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