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2016 (11) TMI 242

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....r (AR), for respondent Per: M.V. Ravindran                 These two appeals are directed against order-in-appeal No. BPS/119-120/LTU/MUM/2012 dated 10.10.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in the case in hand is whether the utilization of CENVAT credit f....