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    <title>2019 (2) TMI 257 - CESTAT AHMEDABAD</title>
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    <description>The appellant was granted Cenvat Credit for welding electrodes used in plant and machinery repairs and maintenance. The court ruled in favor of the appellant, citing that welding electrodes qualify as inputs for repair and maintenance based on the Supreme Court precedent. The impugned order was set aside, and the appeal was allowed by the Member (Judicial).</description>
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      <title>2019 (2) TMI 257 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=374630</link>
      <description>The appellant was granted Cenvat Credit for welding electrodes used in plant and machinery repairs and maintenance. The court ruled in favor of the appellant, citing that welding electrodes qualify as inputs for repair and maintenance based on the Supreme Court precedent. The impugned order was set aside, and the appeal was allowed by the Member (Judicial).</description>
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