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    <title>2013 (7) TMI 830 - CESTAT NEW DELHI</title>
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    <description>The court overturned the decision disallowing cenvat credit for Welding Electrodes used in plant and machinery repair and maintenance. Citing precedents from Chattisgarh and Rajasthan High Courts, the judge ruled in favor of the appellant, allowing the appeal and setting aside the order demanding payment and penalty.</description>
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    <pubDate>Wed, 05 Jun 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=235672</link>
      <description>The court overturned the decision disallowing cenvat credit for Welding Electrodes used in plant and machinery repair and maintenance. Citing precedents from Chattisgarh and Rajasthan High Courts, the judge ruled in favor of the appellant, allowing the appeal and setting aside the order demanding payment and penalty.</description>
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