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    <title>2014 (2) TMI 1303 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi held that welding electrodes for capital goods repair are eligible for Cenvat credit. The Revenue&#039;s appeal was dismissed, and the cross objection was disposed of, citing precedents like Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010, Hindustan Zinc vs. Union of India 2008, and CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi held that welding electrodes for capital goods repair are eligible for Cenvat credit. The Revenue&#039;s appeal was dismissed, and the cross objection was disposed of, citing precedents like Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010, Hindustan Zinc vs. Union of India 2008, and CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010.</description>
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