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2016 (11) TMI 1591
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....dents: A. Mishra, AR ORDER Dr. D.M. Misra, 1. Heard both sides. These appeals are filed by the appellant against OIA No. 34/2012/COMMR-A-/RBT/RAJ, dated 27-1-2012, and OIA No. 233/2013-RAJ-CE/AK/COMMR-A/AHD, dated 8-5-2013, passed by Commissioner (Appeals), C.Ex. & S. Tax, Rajkot. 2. Briefly stated the issue involved in these appeals for determination is whether the Cenvat credit availed on Ba....