2011 (4) TMI 1452

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..... cate JUDGEMENT PER : M. V. RAVINDRAN This appeal is directed against the Order-in-Appeal No. 60/2005 (V-I) CE dated 22.3.2005. The issue involved in this case is regarding denial of Cenvat credit in respect of mechanical, machines parts thereof, electrical instrumentation and other items. The adjudicating authority has denied Cenvat credit to the appellants and upheld the Order-in- .....

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