2015 (7) TMI 315

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....dhwa :  After hearing both the sides, duly represented by Shri JP Kaushik, Ld. Advocate for the appellants and Shri RK Mishra Ld. Departmental Representative for Revenue, I find that the short issue involved in the present appeal is as to whether the appellants, who have paid the Additional Custom Duty through DEPB are entitled to avail the CENVAT credit of the same or not. By adjudicating, ....