2008 (1) TMI 729

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....e appellant filed this appeal against denial of credit on spare parts used in the boiler turbine for production of steam and electricity. 2. Heard both the sides and perused the record. The Commissioner (Appeals) observed that a part of this electricity is used captively in the manufacture of sponge iron, but a major portion is supplied through the distribution lines of MPEB. It has been hel....