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    <title>2009 (1) TMI 268 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the disallowance of Cenvat credit for welding electrodes and reducing the penalty imposed on the Appellant to Rs. 10,000. The decision highlighted the significance of legal precedents and principles governing Cenvat credit eligibility and penalties in similar cases.</description>
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