2014 (2) TMI 752

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....er: P.G. Chacko; This application filed by the appellant seeks waiver and stay. CENVAT credit of Rs.15,19,299/- was denied to the appellant in respect of structural items such as MS channels, beams etc. which were admittedly used for fabricating structural support to machinery in the cement factory during the period from April to July 2009. After hearing both sides, we find that the learned cou....

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....220) ELT 465 (SC)]) works in favour of the Revenue in the instant case. In the case of CCE, Tiruchirapalli Vs. India Cements Ltd. [2012(285) ELT 341 (Mad.)] cited by the learned counsel today, the Honble High Court was following the apex court's decision in Commissioner Vs. Rajasthan Spinning & Weaving Mills Ltd. [2010(255) ELT 481(SC)] which was distinguished by the apex court in the later case ....