2018 (2) TMI 1

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....hadra Reddy, JC (AR) ORDER The appellant is engaged in the manufacture of cement and was availing the Cenvat credit of duty paid on various inputs used for the purpose of manufacturing. They were issued a show-cause notice dated 22.08.1996 proposing to deny the credit availed by the assessee during the period Dec. '95 to Feb. '96 in respect of various inputs viz., steel articles, M.S....

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....or fresh decision in the light of the declared laws. It is seen that the appellate authority again confirmed the demand, which is the subject-matter of the present appeal. 3. After hearing both sides, I find that the issue required to be decided is as to whether various steel items like channels, sheets etc., used for civil construction activity at the assessee's premises is required to be ....

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....l Excise, Tiruchirapalli Vs M/s. India Cements Ltd, reported in 2014 (305) E.L.T. 558 (Mad.); (iii) M/s. India Cements Ltd., Vs Commissioner or Central Excise, Chennai -II reported in 2014 (307) E.L.T. 494 (Mad); (iv) M/s. India Cements Ltd. Vs Commissioner of Central Excise, Trichy reported in 2013 (296) E.L.T. 513 (Tri. -Chennai); (v) Commissioner of Central Excise, Tirunelveli Vs M/s. ....

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....e construction activities, in which case, it is not incumbent upon the assessee to produce the documentary evidence to show the same again. Admittedly, show-cause notice is the foundation of a particular case and as per the allegations made by the Revenue itself, the use of the said steel products is required to be considered as having been used in the construction activities. Inasmuch as, the iss....