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    <title>2013 (11) TMI 331 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, granting relief to the appellant regarding the eligibility of welding electrodes and M.S. Plates, Shapes, Sections, Channels, Plates, HR Plates for Cenvat credit. The Tribunal referenced High Court judgments supporting the eligibility of welding electrodes for repair and maintenance purposes and ruled in favor of the appellant based on legal precedents cited, setting aside the impugned order and providing relief.</description>
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      <title>2013 (11) TMI 331 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=239154</link>
      <description>The Tribunal allowed the appeal, granting relief to the appellant regarding the eligibility of welding electrodes and M.S. Plates, Shapes, Sections, Channels, Plates, HR Plates for Cenvat credit. The Tribunal referenced High Court judgments supporting the eligibility of welding electrodes for repair and maintenance purposes and ruled in favor of the appellant based on legal precedents cited, setting aside the impugned order and providing relief.</description>
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