2020 (3) TMI 196

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....dvocate- for the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find very short issue involved in the present appeal. The appellant was engaged in the manufacture of liquid gases falling under Chapter 28 of the Central Excise Tariff Act. They were availing the Cenvat credit of duty paid on inputs. 2. The dispute in the present appeal ....