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2018 (5) TMI 182

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....esentative Per: Shri M V Ravindran, This appeal is directed against OIA-RJT-EXCUS-000-APP-136-14-15 dt 30/07/2014 passed by the Commissioner of Central Excise-RAJKOT. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue is regarding the eligibility to avail cenvat credit of the Central Excise duty paid on the capital goods simultaneous....