2010 (6) TMI 472

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....the Appellant. Shri S.J. Vyas, Advocate, for the Respondent. [Order].  - Learned advocate submitted that in all these four cases, the appellants were manufacturer of excisable goods and the issue was relating to admissibility of cenvat credit on input services and therefore, appeals should have been filed under Section 35B of Central Excise Act, 1944, whereas the appeals nave been filed by....