2018 (9) TMI 1349

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....i Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we note that the appellant, who is engaged in the manufacture of sugar and molasses, availed the Cenvat credit of duty paid on the various Iron & Steel articles as also on Welding Electrodes. 2. Revenue by entertaining a view that the appellants are not entitle to avail the credit in ....

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....) E.L.T. 440 (Tri.-LB) which does not stand approved by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Customs, 2015(39) S.T.R. 726 (Guj.). Similarly, we find that the issue of Cenvatability of Welding Electrode and Cement used for construction of foundation stand covered in favour of the assessee by various decisions. One such reference can be ma....