2018 (4) TMI 828

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....presentative (DR), for the Respondent. Per. B. Ravichandran: - These two appeals are against order dated 26/10/2017 of Commissioner of Central Excise (Appeals), Raipur. The present appeals are on identical issues with reference to eligibility of Cenvat credit on various MS sheets, angles and platform availed by the appellant. This is the second round of litigation. The impugned orders allowe....

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....d for filtering the raw material. It is seen that the impugned order allowed credit on fabricated grating steel materials which are also functioning in a similar manner for filtering materials. As such, there is no reason to distinguish and disallow credit on platform. 3. It is to be noted that the eligibility of credit on these items or similar such items have been subject matter of various de....