2021 (3) TMI 402

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....al, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : Heard both sides through video conferencing and perused the appeal records. 2. After hearing both sides, I find that the appellant is a manufacturer of pig iron and is availing cenvat credit on the raw materials used for the manufacture of pig iron. All the inputs are utilized for the manufacture of pig iron and....