2017 (1) TMI 544

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....haram Singh, DR, for the Respondent. ORDER After hearing both the sides I find that the issue in the present appeal relates to cenvatibility of angles, joists, beam, channels, bars, etc., which accordingly to the appellant are utilized in the fabrication of capital goods in their factory. On the other hand, lower authorities have disallowed the credit based upon the Larger Bench decision in ....