2012 (4) TMI 383

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.... we find that the adjudicating authority as well as the first appellate authority has confirmed the demand against the appellant only on the ground that the appellant has availed CENVAT Credit of M.S. Angles, Channels, & Beams, with a view that these are ineligible inputs as has been decided by the Larger Bench of the Tribunal in the case of Vandana Globals.   2. After hearing both the sides....