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    <title>2009 (9) TMI 490 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal regarding the eligibility of welding electrodes for Cenvat credit as capital goods, citing specific circumstances and legal principles. However, the appeal concerning Oxygen, Acetylene, and Helium gases for Cenvat credit as inputs was dismissed as these gases were deemed ineligible under the relevant regulations. The judgment provided a clear resolution to the issues raised in the appeals.</description>
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      <link>https://www.taxtmi.com/caselaws?id=76805</link>
      <description>The Tribunal allowed the appeal regarding the eligibility of welding electrodes for Cenvat credit as capital goods, citing specific circumstances and legal principles. However, the appeal concerning Oxygen, Acetylene, and Helium gases for Cenvat credit as inputs was dismissed as these gases were deemed ineligible under the relevant regulations. The judgment provided a clear resolution to the issues raised in the appeals.</description>
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