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2020 (4) TMI 415

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.... MEMBER (JUDICIAL) Ms. Sukriti Das And sh. Shantanu Kumar, Advocates for the appellant Shri Y. Singh And Sh. N. Chandra, Authorised Representatives for the respondent ORDER ASHOK JINDAL: The appellant is in appeal against the impugned orders wherein cenvat credit has been denied on various steel items namely channel, sheets etc. on the ground that these are neither inputs nor capita....