2015 (10) TMI 1177

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..... aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri S. TeliA.R. for the Revenue and Shri G. Prabhakara Shastry Advocate for the assessee, I find that the dispute revolves around availability of CENVAT credit in respect of iron and steel items. Commissioner (Appeals) has held that such items were used .....

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