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2015 (2) TMI 1071

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....nt : B. Balamurugan, AC (AR) ORDER It is submitted on behalf of the appellant that in both the cases there is disallowance of CENVAT credit on MS Channels, MS Angles, MS Plates, MS Flats, MS Beams and HR Coils by both the authorities below. 2. The authorities below while disallowing have not been guided by the following decisions of Apex Court and various High Courts:- (a) Commissioner....