2018 (2) TMI 721

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....r Appellant Shri Gyanendra Kumar Tripathi (AC) AR, for Respondent Per: Archana Wadhwa Nobody appeared for the appellant, we have gone through the impugned order and heard the learned DR. 2. We note that the impugned order stands passed in de novo proceedings, when the matter was earlier remanded by the Tribunal on the Revenue's appeal for re-consideration of the issue, in the light of preceden....

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....Zone Ltd. v/s Commissioner of Central Excise & Customs reported at 2015 (39) STR 726 (Gujarat) vide which the larger Bench decision of the Tribunal in the case of Vandana Global was not agreed upon. As such we find that the appellant claim of Cenvat Credit in respect of plates, tanks and other supporting structures is proper and appropriate. 4. Similarly the denial of credit on the ground that pr....