2018 (7) TMI 408

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....annel, CTB Bars, Cement, Welding Electrode etc. during the period from November 2005 to August 2009. The Adjudicating authority confirmed recovery of Cenvat Credit of Rs. 16,51,971.00 along with Interest and imposed penalty of equal amount of Cenvat Credit. By the impugned Order, the Commissioner (Appeals) set aside the Adjudication Order to the extent of denying the credit on impugned items and welding electrodes. Hence, the Revenue filed this appeal. 2. Heard both sides and perused the appeal records. 3. The Learned D/R for the Revenue reiterates the Grounds of Appeal. The Revenue in their Grounds of Appeal stated that the Larger Bench of the Tribunal in the case of Vandana Global Limited Vs. CCE. Raipur- 2010 (253) ELT 440 held tha....

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....of the Commissioner of Central Excise and Customs Vs. SMC Power Generation Limited, the appellant's own case, vide Order dated 28.08.2017, the Tribunal dismissed the appeal filed by the Revenue. The relevant portion of the said judgement is reproduced below:- "5. From the record it appears that identical issue has come up before the Tribunal in the following cases: (i) Singhal Enterprises Pvt Ltd. vs. CCE, Raipur [2016(341) ELT 372 (Tri. -Del.)] (ii) Ultratech Cement Ltd vs. CCF, Jaipur-I [2017-TIOL-141 -CESTAT-DEL] (iii) Mangalam Cement Ltd vs. CCE, Jaipur [2017-TIOL-141 -CESTA T-DEL] In the case of Mangalam Cement Ltd. vs. CCE, jaipur (supra) it was observed by the Tribunal as under : ....