2015 (8) TMI 449

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....stava, Authorised Representative Per : Mr. P.K. Das; After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of Industrial or Electrical Induction Melting furnace of different capacity classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. They have received the services of Intellectual Property Servic....