2017 (1) TMI 1479

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....ri Dushyant Kumar, Consultant, for the Appellant. Shri D.K. Deb, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Anil Choudhary, Member (J)]. - The issue in this appeal, by the appellant, manufacturer of sugar and molasses is, whether the Cenvat credit availed Rs. 12,609/- during the period from September, 2004 to February, 2005 on items like Asbestos jointing Sheets, ....

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....re this Tribunal. On earlier occasions when this appeal was fixed for hearing both appellant-assessee & Revenue stated that under similar facts and circumstances Hon'ble Chhattisgarh High Court in the case of Ambuja Cement [2010 (256) E.L.T. 690 (Chhattisgarh)] has allowed the credit on Welding Electrodes, etc., being in the nature of consumable, as inputs, used in the factory of manufacture. It w....

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....rder of reference, which referred, inter alia, to a three Judge Bench decision of this Court in the case of Regional Director, Employees State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons & Another [(1991) 3 SCC 617]. Thus, the issue need not be adverted to specifically inasmuch as it has been clearly held in the case of Regional Director, Employees State Insurance C....