2014 (2) TMI 1096

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....AR, for the Respondent. ORDER Heard both sides. 2. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby credit of Rs. 2,53,199/- is denied on the ground that supplier of input has wrongly paid duty. 3. The case of Revenue is that activity undertaken by the supplier of input does not amount to manufacture. Hence the supplier o....