2013 (6) TMI 714

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...., Member (T) Shri Harish R., Advocate, for the Appellant. Ms. Sabrina Cano, Superintendent (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - The only controversy in this appeal is whether the aluminium foil purchased by the appellant paying excise duty entitles it to take Cenvat credit of such duty. He submits that Revenue denied the credit on the ground that maki....