2018 (5) TMI 17

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....ive Per: Shri M V Ravindran, This appeal is directed against OIA-VAD-EXCUS-003-APP-087-17-18 dt 15/05/2017 passed by the Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-VADODARA-I. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that the issue involved in this case is regarding eligibility to avail Cenvat Credit of....

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....oval definition was inserted in Cenvat Credit Rules from 11.7.2014 by Notification No 21/2014-CE(NT) and since the period involved in this case is from Feb.2012 to May 2015. The case law decided by this Tribunal would have direct impact and appeals are to be allowed. 5. The Ld DR on the other hand submits that identical issue of the same principal manufacturer was before the Division Bench in t....