2012 (6) TMI 747

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....lant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. Appellant filed this appeal against the impugned order passed by Commissioner (Appeals). 3. The brief facts of the case are that appellants availed credit in respect of input and the inputs were cleared for sister unit by reversing the credit availed under the provisions of Rul....