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    <title>2015 (2) TMI 1098 - ALLAHABAD HIGH COURT</title>
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    <description>Cenvat credit on welding electrodes was held not admissible as capital goods under Rule 57-Q of the Central Excise Rules, 1944, for the relevant period. The court applied the reasoning adopted in an earlier similar appeal and concluded that welding electrodes did not satisfy the requirements of capital goods under the rule. The claim was therefore rejected against the assessee.</description>
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      <title>2015 (2) TMI 1098 - ALLAHABAD HIGH COURT</title>
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      <description>Cenvat credit on welding electrodes was held not admissible as capital goods under Rule 57-Q of the Central Excise Rules, 1944, for the relevant period. The court applied the reasoning adopted in an earlier similar appeal and concluded that welding electrodes did not satisfy the requirements of capital goods under the rule. The claim was therefore rejected against the assessee.</description>
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