2014 (1) TMI 111

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....jana Jha, DR ORDER Per Archana Wadhwa (for the Bench): The appellants received cut iron and steel sheets from M/s. Neel Metal P. Ltd. who cleared the same on payment of duty and Cenvat credit stand availed by the appellant. The Revenue's case is that M/s. Neel Metal P. Ltd. was not entitled to avail the credit and pay the duty on the said cut sheets as the activity at his end does not amo....