2017 (1) TMI 77

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....h, D.R.  ORDER This appeal is directed against the impugned order dated 18.10.2010 passed by the ld. Commissioner (Appeals), Customs and Central Excise, Jaipur.  In this case, cenvat credit taken by the appellant on steel items namely, M.S. Channels, M.S. Plates, M.S. Flats etc. has been denied on the ground that the said goods are not inputs used in or in relation to manufacture o....

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....sp; Commissioner of Central Excise and Customs reported in 2015 TIOL 1288 (HC) (Ahm.) - 2015 (39) STR 726 (Guj.).  Further, she also relies on the decision in the case of M/s. Singhal Enterprises Pvt. Ltd. V. CC & CE, Raipur reported in 2016-TIOL-2451-CESTAT-EEL. , M/s. Topworth Steels and Powers Pvt. Ltd. vs. CCE, Raipur reported in 2016-TIOL-2389-CESTAT-EEL, Monnet Ispat & Energy Ltd. vs. C....