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2018 (5) TMI 2188

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....hri Gyanendra Kumar Tripathi (AC) (A.R.) for the Revenue Per Mrs.Archana Wadhwa : After condoning the delay of 9(nine) days in presenting the present appeal, I proceed to decide the appeal itself with the consent of both sides. 2. After hearing I find that the main dispute relates to the Cenvat Credit availed by the assessee and utilized in the manufacture of dutiable as well as exempted ....