2017 (9) TMI 214

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....ate- for the appellant Shri. Atul Handa, AR- for the respondent ORDER Per: Ashok Jindal Both sides are in appeal against the impugned order. 2. The assessee has challenged the impugned order on merits, whereas, the Revenue has challenged the impugned order on various other grounds. 3. During the course of arguments, the Ld. Counsel for the assessee submits that the assessee wants....

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....ioning and erection of plant. The contention of the assessee is that if the activity undertaken by the assessee amounts to manufacture, in that circumstances, the assessee is entitled to avail cenvat credit on the bought out items which were sent directly at site. In that case, the assessee is not liable to pay duty. In fact, they are entitled to claim refund on excess credit available to them. Mo....