2015 (5) TMI 1113

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....Wadhwa (Judicial Member) Both the appeals, one filed by the Revenue and the other by the assessee are being disposed of by this common order as the issue involved is the same. In one order-in-appeal, Commissioner(Appeals) has allowed the benefit of CENVAT credit of duty paid on welding electrodes used for repair and maintenance of the Plant and Machinery, which order is impugned by the Revenue an....