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2018 (5) TMI 966

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....missioner (AR) for the respondent The appeal is directed against Order-in-Appeal No: KLH-EXCUS-000-APP-048-2017 dated 07/04/2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Kolhapur. 2. Heard both the sides and perused the records. 3. On perusal of the records it transpires that both the lower authorities have denied CENVAT credit to the appellant on graphite bus....

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