2014 (2) TMI 871

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....judicating authority by the order impugned in the appeal disallowed input credit availed in respect of "Fixed Facility Charges" paid by the petitioner, a manufacturer of iron and steel to M/s. Goyal MG Gases (P) Ltd. M/s Goyal MG Gases (P) Ltd. set up a facilitation centre, in the space provided in the petitioner's premises, from where 'argon' and 'oxygen gas' manufactured by the said Company were....