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    <title>2011 (11) TMI 282 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal ruled in favor of the appellants, granting them entitlement to Cenvat credit for welding electrodes used in plant and machinery repair and maintenance. The Tribunal relied on various High Court decisions and emphasized the binding nature of these precedents, setting aside the impugned order and allowing both appeals with consequential relief to the parties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=208642</link>
      <description>The Appellate Tribunal ruled in favor of the appellants, granting them entitlement to Cenvat credit for welding electrodes used in plant and machinery repair and maintenance. The Tribunal relied on various High Court decisions and emphasized the binding nature of these precedents, setting aside the impugned order and allowing both appeals with consequential relief to the parties.</description>
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