2015 (1) TMI 1292

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....Judicial) Mr. K. Anandh, Advocate for the Appellants Mr. Pramod Kumar Jain, DR   for the Respondent Per Rakesh Kumar (for the Bench): Heard both the sides. 2. The only issue involved in these appeals is as to whether the capital goods brought to the factory for R&D work during the period from March 08 to November 2012 would be eligible for Cenvat Credit or not.  The Commission....