2018 (6) TMI 721

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....Shri R. Subramaniyan, AC (AR) Per Archana Wadhwa: After hearing both sides, we find that the dispute in the present appeal relates to various iron and steel articles used by the appellants in their factory. As per the appellants, the said items were for fabrication of the capital goods, which in turn were being used by them in their factory itself, Though, the lower authorities have relied upo....