1998 (6) TMI 170

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....ent for the Appellants who have sought decision on merits. As the matter is covered by precedent decision stay is granted and the appeal is taken up for disposal. 2.  Heard Shri A.R.S. Kumar, the Ld. DR. 3. Commissioner (Appeals) in the impugned order has allowed the department's appeal holding that sleeves used in the manufacture of castings by the Appellants is not an eligible input ....