2017 (8) TMI 1334

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...., Supdt. (A.R.)  for the Revenue Shri P. K. Choudhary  :  The appellant filed this appeal against denial of Cenvat Credit on Iron & Steel items availed during the period May, 2002 to May, 2009. 2. Heard both sides and perused the appeal records. 3. The appellant contended that the inputs in question were used for manufacture of components of capital goods and also used for manuf....

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....Del. ; (6) Order dated 12.07.2017 passed by the Honble CESTAT, Kolkata in the case of M/s SPS Steel & Power Ltd. in Appeal No.E/232/2007-DB ; (7) Thiru Arooran Sugars Vs. CCEx. : 2015 TIOL 1734-HC-MAD ; (8) India Cements Ltd. Vs. CESTAT : 2015 (321) ELT 209 (Mad.) ; (9) CCEx Vs. Soumya Alloy Indus. Ltd. : 2016 (333) ELT 64 (Cal.) ; (10) CCEx. Vs. Madras Aluminium Co. Ltd. : 2017 (349 ) ELT 1....