2012 (8) TMI 208

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....earned Council says that what that comes out of manufacture is not criteria for disallowance of Cenvat credit on input service. Department proceeded on the ground that because fine was resulted while manufacture of Sponge Iron, proportionate credit of service on transportation insofar as that relates to fine manufacture is to be disallowed. 2. Learned D.R. on the other hand submits that authori....