2016 (12) TMI 218

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....(Judicial Member) And B. Ravichandran (Technical Member) For the Appellant : -- For the Respondent : K. P. Muralidharan ORDER D. N. Panda (Judicial Member) Similar such cases of capital goods credit claimed on cement and steel used for construction of foundation treating that as input have been remanded to the adjudicating authority to grant fair opportunity of hearing to the assess....

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.... Jayaswal Neco Ltd. Vs Commissioner of Central Excise, Raipur-2015 (319) E.L.T. 247 (S.C.). (viii) India Cements Ltd. Vs CESTAT, Chennai-2015 (321) E.L.T. 209 (Mad.). (ix) M/s. Empee Sugars and Chemicals Ltd. Vs Commissioner of Central Excise, Tirunelveli vide Final Order No.41121-40122/2015, dated 06.02.2015 in Appeal No.E/41636 & 41637/2014 (x) M/s. Thiru Arooran Sugar....