2013 (10) TMI 843

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..... have been used by them in relation to the manufacture of the finished goods and also in the day-to-day activities like procurement of raw materials, production and quantity control, marketing and sale & export of the finished goods - This finding of the original authority has not been rebutted in the grounds of appeal – Decided in favour of Assessee. - Appeal No: E/3530/2012 - FINAL ORDER No. 2 .....

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..... s dispute arose and the matter got settled at the level of Commissioner (Appeals). On one occasion, the matter had come up to the level of Tribunal and this Tribunal had decided in favour of the appellant. Further, he also submits that the very same Commissioner (Appeals) whose order is under challenge in this appeal had passed another order in June 2013 allowing the refund of credit accumulated i .....

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