2012 (8) TMI 106

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....a, D.R.   PER: D.N.PANDA   Ld. Counsel says accrual of cenvat credit on capital goods remained undisputed but when in subsequent year the rest part of the capital goods cenvat credit was claimed and the final product was being exempted from duty, Revenue disallowed such claim. She relies on the decision of Hon ble High Court of Karnataka in the case of CCE, Bangalore-II vs. Tafe Lt....