2018 (8) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) for the Respondent (s) ORDER Per Shri P.K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No. 07/CE/RKL-GST/2017 dated 18.09.2017 passed by the Commissioner (Appeals) GST, Central Excise, Customs., Bhubaneswar. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Sponge Iron, M.S. Ingot etc. classifiable u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tended that product storage Hopper is falling under specified capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The appellant also submitted the utilisation statement certified by the Chartered Engineer along with photographs before the Commissioner (Appeals). The Commissioner (Appeals) observed that they have not supplied technical explanation. I find that the issue is no more re....