2018 (3) TMI 835

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....lant. Shri Guna Ranjan, Superintendent/AR for the Respondent. [Order per: M.V. Ravindran] 1. This appeal is directed against the Order-in-Original No: C.No. V/15/21/2007 Adj. VSP.II, dated 25.03.2008. 2. Heard both sides and perused the records. 3. The issue in this case is regarding the eligibility to avail cenvat credit of Central Excise duty paid on TMT Bars, TOR steel and other ....

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....t of Thiru Arooran Sugars vs. CESTAT, Chennai was decided by Honble High Court of Madras as reported at [2017 (355) E.L.T. 373 (Mad.)] wherein Honble High Court held in favour of the appellants therein, holding that items are eligible as inputs/capital goods. 6. Ld. DR reiterates the findings of lower authorities and relied upon the decision of Honble Apex Court in the case of Saraswati Suga....

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....case of Vandana Global Ltd. The said ratio in para 37 is reproduced: "37. A similar conclusion was reached by the Gujarat High Court in the matter of : Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus 2015 (39)S.T.R 726 (Guj.). The Division Bench of the Gujarat High Court in Mundra's case disagreed with the view taken by the Tribunal in the case of Vandana Global Limited that the 2....