2013 (7) TMI 830

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....Electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit or not. The jurisdictional Asstt. Commissioner vide order-in-original dated 15.2.2008 disallowed the cenvat credit in respect of this item and confirmed the demand of Rs.2,21,947/- along with interest and imposed penalty of equal amount on the appellant. On appeal being filed to the Commissioner (A....