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2017 (3) TMI 921
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....Guna Ranjan, Superintendent(AR) for the Respondent. [Order Per: Sulekha Beevi, C.S.,] This case has a chequered history and has several rounds of litigation. The appellants are manufacturers of iron and steel products and are registered with the Central Excise Department. They were issued 14 show-cause notices for an amount of Rs. 13,07,51,294/- being the modvat credit alleged to be taken wr....
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....Appeals). Thereafter as per the remand order, the Commissioner (Appeals) has passed the impugned order wherein the credit in respect of 71 items to the tune of Rs. 42,63,285/- was disallowed. Being aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, the learned counsel Shri Karan Talwar explained the various facts and the amount involved as well as the SI. No. ....
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.... Total 42,43,285 3. He adverted to each item in the above table and submitted that all these items would be eligible for credit under category of capital goods or inputs. That whether welding electrodes are eligible for credit has been decided by the Tribunal in the case of CC&CE&ST, Guntur Vs. The Andhra Sugars Ltd. [2016-TIOL-2047-CESTAT-HYD]. That the welding electrodes, and ....
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....explanation given by the appellant was not found satisfactory by the Department and therefore the show-cause notices were issued. 5. I have considered the submissions made before me. It is pointed out by the learned counsel that the Tribunal had remanded the matter with specific direction to pass a speaking order with regard to eligibility of credit on the subject items. Even then, in the impug....