2013 (2) TMI 561

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.....R.   Per : Mr. M.V. Ravindaran;   These two appeals are directed against order in appeal No. SA/109-110/VAPI/2011 dated 23.08.2011.   2. Heard both sides and perused the record.   3. The issue involved in these appeals is regarding denial of cenvat credit to the appellant for the period April 2005 to March 2009 and April 2009 to December 2009, for improperly avail....