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    <title>2021 (6) TMI 1106 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing Cenvat Credit on welding electrodes for repair and maintenance activities even for the period preceding the 2011 amendment. The demand for excise duty, interest, and penalty was overturned based on established legal principles and precedents. The judgment established a clear legal precedent for the eligibility of such credit in manufacturing processes.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing Cenvat Credit on welding electrodes for repair and maintenance activities even for the period preceding the 2011 amendment. The demand for excise duty, interest, and penalty was overturned based on established legal principles and precedents. The judgment established a clear legal precedent for the eligibility of such credit in manufacturing processes.</description>
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