2009 (1) TMI 694

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...., Advocate, for the Respondent. [Order]. - The issue involved in this case is the eligibility or otherwise of the respondents for Cenvat credit of duty paid on electrode assembly and needles which were used in the electric furnace by the respondents. The Commissioner (Appeals) has allowed the appeals on the ground that earlier the same issue had come up before the Commissioner (Appeals) and ....