2015 (6) TMI 910

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....B, Adv. For the Respondent : Mr S Teli, AR ORDER Per: B S V Murthy: Appellant is engaged in the manufacture of MS Angles and Ingots. The issue in dispute is whether the appellant is eligible for Cenvat credit of duty paid on Air-conditioner and furniture. 2. After hearing both the sides, I find that in this case air-conditioner has been used within the factory in the control panel r....