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....s Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both aides. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). In this case benefit of Cenvat credit denied on the ground that the appellant had not purchased the inputs as well as the packing material and wrongly taken the Cenvat credit in respect of inputs as well ....
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