2023 (8) TMI 1367

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....rchit Bohra, Advocate For the Respondent : None ORDER Following substantial questions of law have been proposed in this appeal:- "1. Whether the Assessee has rightly availed & utilized the Cenvat Credit on tubes and flaps which are neither used in or in relation to the manufacture of final products, i.e. Rubber - Tyres nor used as accessories of the final product (viz. Tyres) being not covere....