2017 (1) TMI 495

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....r Standing Counsel for Central Excise Service For the Respondent : Ms.S.Thenmozhi for Mr.C.Saravanan COMMON JUDGMENT (Judgment of this Court was delivered by M.SATHYANARAYANAN, J.) All these appeals were admitted on the following substantial questions of law: "Whether the CESTAT is right in allowing Modavat Credit on items like Cement, CTD bars/rods, M.S. Angle, M.S.Plate, M.S.Channels, ....

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....r the respondent/ assessee has drawn the attention of this Court to the typed set of papers dated 23.11.2016 and would contend that the Ministry of Fiance Department of Revenue, Central Board of Excise and Customs took a policy decision and also issued directions dated 17.12.2015 and 01.01.2016, wherein a decision has been taken to the effect that in respect of the cases below the monetary limit o....

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....d on that ground also, all the appeals deserve to be dismissed. 4. This Court has carefully considered the rival submissions made by both sides and and also perused the materials placed before this Court. 5. The above said instructions dated 17.12.2015 and 01.01.2016 would disclose that a fair decision has been taken by the Ministry of Fiance Department of Revenue, Central Board of Excise and Cu....