2016 (9) TMI 1312

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....Nair, AC (AR) for the respondent JUDGEMENT This appeal is directed against Order-in-Appeal No. 32/RPR-II/2010 dated 15.04.2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the denial of cenvat credit of central excise duty paid on iron and steel angles, channels, beams, etc. during the period Dec.2007 to January 2008. It is the case of t....

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....nd angles. The Division bench by order no. 52091/2016 dated 06.06.2016, relying upon the judgment of the Hon'ble High Court of Gujarat in the case of Mundra port and rejected the appeal of the revenue and holding in favour of the assessee appellant. The said ratio is applicable in the case in hand. It is also noticed that in the appellant's own case Hon'ble High Court of Chattisgarh in the....