2018 (8) TMI 408

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....ical) Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Appellant Shri Aalok Arora (Advocate) for Respondent ORDER Per: Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals) vide which, while upholding the denial of Cenvat credit in respect of cables and other capital goods laid down between the grid of the U.P. State Electricity Board and the assessee's ....

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....sferred to the grid and whenever they require electricity, the electricity is obtained from the Electricity Board through the grid and the cables are required to be laid down for the said purpose. He submits that the issue is no more res integra inasmuch as in the case of Parry Engineering & Electronics P. Ltd. vs. CCE & ST, Ahmedabad - 2015 (40) S.T.R. 243 (Tri.-LB), Larger Bench of the Tribunal ....