2015 (9) TMI 147

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....f dispute in case in hand is March to June, 2001. 3. Above appeal was admitted on 10th August, 2009, formulating following substantial question of law : "Whether the Tribunal has committed an error of law in denying the credit on welding electrodes solely on the ground that they are classified under Heading 83 of Central Excise Tariff which is not covered under the definition of Capital....