2020 (3) TMI 195

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....) None, Advocate for the Appellant Shri Rajeev Gupta AR and Shri Tarun Kumar, Authorised Representative for the Respondent ORDER PER ASHOK JINDAL: The appellants are in appeal against the impugned orders wherein Cenvat credit sought to be denied on the ground that cutting and slitting of CR Coils into sheets does not amount to manufacture, therefore, the appellants are not entitled to avail C....