2011 (6) TMI 428

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....der-in-Appeal No.99/RKS/CE/JPR-I/2008, dated 25/04/08. 2.Heard both sides and perused the records. 3.The issue involved in these appeals is whether the appellant is eligible for availing the Cenvat credit for the inputs and capital goods in respect of capital goods which were utilized in the manufacturing of 'Bearing Races/Components' on job work basis. Ld. Counsel stated that bearing races com....