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2014 (2) TMI 1294

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....ial Member) The short issue involved in the present appeals of the Revenue is as to whether the various iron and steel items used by the respondents in their factory are cenvatable or not. The Commissioner (Appeals) has extended the benefit by holding that since the said items were used in the fabrication of capital goods, they have to be held as cenvatable items. 2. Revenue, in their Memo o....