2018 (9) TMI 493

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....ondent ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 33/2017-18 dated 20/02/2018. 2. The appellant is engaged in manufacture of steel wire of non-alloy steel, Galvanized wire, MS Wire etc. After scrutiny of the documents of the appellant, the Department noticed that the appellant has availed Cenvat Credit amounting to Rs. 68,932/- in respect of wire....

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....Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. V/s CCE & CUS. 2015 (39) STR 726 (Gujarat). She further submitted that the Tribunal has been consistently allowing Cenvat Credit in such cases by following the decision of the Tribunal in the case of Singhal Enterprises Pvt Ltd. V/s CCE, Raipur 2016 (341) ELT 372 (Tri-Del.) which has been upheld by the Hon'ble Chha....