2018 (1) TMI 347

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....: Dr. D. M. Misra Heard both sides. 2. These three appeals are filed, two by the assessee and one by the Revenue, against the respective orders-in-appeal passed by the Commissioner of Central Excise (Appeals-I)- Rajkot. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of Clinker and Cements at the respective units situated in Kutch District (Gujarat)....

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....e said order, the appellant preferred appeals before the Ld. Commissioner (Appeals), who inturn, allowed their appeals to the extent of clearance of electricity to their Grinding unit, but, rejected credit availed in relation to other clearances, namely, jetty, residential colony and de-mineralization water plant to the extent of water supply to Gujarat State Water Board. Aggrieved by the order, t....

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.... clearances to residential colony and to DM water plant for water supply to the Gujarat State Water Board. 5. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 6. I find that this issue has been considered by this Tribunal in their own case reported as Sanghi Industries Ltd. Vs. Commissioner of Central Excise, Rajkot - 2014 (302) ELT 564 (Tri.-Ahmd.). After analyz....