2012 (12) TMI 550

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..... rned advocate for the appellant mentioned that another appeal No.E/450/2011 filed by the same appellant which was listed on 22/08/2011 and on subsequent dates could not be heard and now stands listed on 19/07/2012 and said appeal also involves identical issues and therefore seeks that the hearing on the same may be preponed and heard today along with the appeal No.E/2344/2011 listed today for the .....

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..... tilized only when they started manufacturing final products and clear them. 5. The dispute relates to the eligibility of credit taken on the capital goods/input services used in laying down railway line for about 10 Kms. from the factory to the nearest railway station and in laying the pipeline from the factory to nearby dam. 6. The learned advocate submits that they could not utilize the credit .....

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