2015 (9) TMI 1371

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....R The principal issue involved in this appeal is whether appellant is eligible to the Cenvat credit on the inputs claimed to have been used in the manufacture of capital goods, construction of the plant as well as installation of machinery etc. 2. From the time of passing adjudication order, law has undergone development on the subject. Therefore, appellant deserves an opportunity of hearing....

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....IOL-1288-HC-AHM-ST. (v) Sarawati Sugar Mills Vs Commissioner of Central Excise, Delhi-III reported in 2011 (270) E.L.T.465 (S.C.). (vi) Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB). 3. Learned counsel submits that since the appellant is granted an opportunity to argue on the principal issue of Cenvat credit and capital goods c....