2014 (3) TMI 6

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....inst the impugned order wherein the ld. Commissioner (Appeals) allowed input credit on the inputs which has been used by the respondent for trial run/testing of their machines. 2. The short issue involved in the matter is that whether the assesee is entitled to take CENVAT credit on the inputs which have been used for trial run/testing of the capital goods. 3. The ld. AR submits that in the ....