2012 (6) TMI 586

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..... All the three appeals, two filed by the assesses and one filed by the Revenue are disposed of by the common order, as the issue involved is identical. The short issue involved is as to whether the appellant is required to reverse the Cenvat credit availed on the inputs and the capital goods, while clearing the same to its sister unit or is required to pay duty on the higher rate, applicable at th .....

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