2018 (1) TMI 100

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate) - for Assessee Shri Mohd. Altaf Asstt. Commr.) AR - for Revenue ORDER Per: Archana Wadhwa All the appeals filed by the appellants as also filed by the Revenue, are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. After hearing both the sides, I find that the appellant-assessees are engaged in the manufact....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ad Office, whereas the credit has been availed in the factory premises. The said issue is also covered by the Tribunal's decision in the case of Dhampur Sugar Mills Vs. CCE reported at 2017 (49) STR 581 (Tri.). It stands observed that the said objection adopted by the Revenue for denial of credit, is unsustainable. Similarly, the bills for renting of various offices having been raised in the name ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s also no more res-integra and stands decided by various decisions of the Tribunal, references can be made to the cases of Forge India Pvt. Ltd. Vs. CCE reported at 2017 (48) STR 246 (Tri,), JSW Steel (Salav) Ltd. Vs. CCE reported at 2016 (46) STR 863 (Tri.) and Reliance Industries Ltd. Vs. CCE reported at 2016 (42) STR 384 (Tri.). In view of the above, I find that all the issues are covered in....