2007 (3) TMI 42

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..... ard both sides and perused the records. 2. The Revenue filed this appeal against the impugned order of admissibility of Cenvat credit on jointing sheets. The relevant portion of the impugned order is reproduced below: "As far as jointing sheets are concerned, however, I find a lot of force in the appellants plea that these are used for sealing of joints in machines. These items, just like as .....

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