2011 (1) TMI 1060

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....ench): Demand of Rs.1,70,432/- stands confirmed against the appellant on two grounds. First that the modvat credit in respect of welding electrodes used for repair and maintenance of plant and machinery is not admissible.  Secondly, the  credit in respect of M.S. plates, MS angles  etc. used as supporting structure for a machinery, cannot be held to be admissible modvatable items.....