2007 (7) TMI 649

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.... Respondent. ORDER This appeal is filed by the revenue against the order-in-appeal No. PII/74/2006, dated 23-3-2006. 2. Considered the submissions made by both sides and perused the records. 3. The issue involved in this case is regarding the denial of Cenvat credit to the respondents on the ground that they have availed the Cenvat credit for not receiving the inputs as mentioned on ....