TaxTMI 
TaxTMI 
2026 (9) TMI 1912
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....Respondent : Shri Biren Sanfui, Authorized Representative ORDER PER ASHOK JINDAL : The appellant is in appeal against the impugned order wherein the appellant has been denied the cenvat credit on spool welding electrodes used for rebuilding/repair and maintenance of the grinding rollers and grinding tables of the cement vertical roller mill (machines) treating the same as "input" within t....