2017 (11) TMI 1643

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....a, A.R. for the Revenue Shri Jagdish Surti, Advocate for the Respondent JUDGEMENT Per : Ashok Jindal The Revenue is in appeal against the impugned order. 2. The brief facts of the case are that the respondent is having two units. One unit was having manufacturing unit and in the other unit boiler was installed. For the boiler, the appellant receiving coal and availing Cenvat credit.....

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....der, Revenue has filed the present appeal on the ground that the issue has been settled by the decision of Honble Gujarat High Court in the case of Sintex Industries Limited vs. CCE  2013 (287) ELT 261 (Guj.). 3. Heard the ld. AR and considered the submissions. On perusal of the records, I find that the facts in the case of Sintex Industries Limited (supra) are altogether different from t....