2018 (2) TMI 1389

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....eal is directed against order-in-appeal No.VAD-EXCUS-004-APP-192-193-2017-18 dated 10.07.2017. 2. Heard Ld. DR and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of cenvat credit on MS Plates etc. 4. It transpires from the records that the appellant had availed cenvat credit for MS Plates during the period April 2010 to November 2015 and the a....

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.... tanks etc. on the ground that the figures are not matching as to a requisite bills and the consumption recorded by the Chartered Engineer. 5. On careful consideration and submission made, I notice that the lower authorities have erred in coming to a conclusion inasmuch as similar/ identical issue came up before the Hon'ble High Court of Chhattisgarh in UOI Vs Associated Cement Co. Ltd. - 2018 (3....