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    <title>2011 (3) TMI 290 - CESTAT, NEW DELHI</title>
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    <description>The judge upheld the impugned orders, ruling in favor of the respondents. The respondents were deemed entitled to the credit availed on welding electrodes used for the fabrication and maintenance of their capital goods. The appeals filed by the Revenue were rejected, and the decision was pronounced in open court.</description>
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      <link>https://www.taxtmi.com/caselaws?id=204140</link>
      <description>The judge upheld the impugned orders, ruling in favor of the respondents. The respondents were deemed entitled to the credit availed on welding electrodes used for the fabrication and maintenance of their capital goods. The appeals filed by the Revenue were rejected, and the decision was pronounced in open court.</description>
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