2018 (10) TMI 464
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....ORDER Per: Mrs. Archana Wadhwa 1. After hearing both sides represented by Shri Manish Saharan ld. Advocate for the appellant and Shri P.R. Gupta ld. DR for the Revenue, I find that a very short issue is involved in the present appeal. The appellants are manufacturer of wire as also trading the same and exporting the same. In the process they have availed input service, credit which according....


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