2018 (2) TMI 1608

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.....) (A.R.) - for the Revenue ORDER Per: Shri Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat Credit sought to be denied on steel items. 2. This is second round of litigation. In earlier round of litigation this Tribunal has decided the issue in favour of the appellant vide order No.FO/54636/2014 dated 21.11.2014, but the said order was challenged by the Revenue....

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.... show cause notice dated 07.03.2012 was issued and the matter was adjudicated, wherein the demand of duty was confirmed by denying cenvat credit on the steel items. The said order was carried before this Tribunal and this Tribunal set aside the demand on limitation relying on the various decisions of the Tribunal. Against the said order, the Revenue filed appeal before the Hon'ble High Court, who ....

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....ri.-All.)], this Tribunal has allowed Cenvat credit on the steel items and welding electrodes used in the factory of production for manufacture of excisable goods as inputs as defined in section 2(g) of Cenvat Credit Rules, 2002. We further find that in the case of CC & CE, Bhopal v. Prakash Industries Ltd. [2016 (341) ELT 340 (Tri.-Del.)] this Tribunal has also allowed cenvat credit on steel item....