2018 (11) TMI 73

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....ant Shri Pawan Kumar Singh, Supdt. AR for Respondent ORDER Per: Archana Wadhwa On matter being called nobody appeared. Accordingly, we have heard the learned AR and have gone through the impugned orders. 2. As per facts on record appellant is engaged in the manufacture of MS Tubes and Pipes falling under Chapter 73 of the First Schedule to the Central Excise Tariff Act, 1985. The di....

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.... the issues are covered in favour of the appellant, we proceed to decide the appeal itself in respect of remanding the matter to Commissioner (Appeals). 4. As regards the availability of Cenvat Credit in respect welding electrodes, the issue stands settled by various decisions of the High Courts. The same stands followed by the Tribunal in the case of Kisan Sahkari Chini Mills Ltd. vs. Commissi....

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....in respect of supplies made to the Government Departments, who insist on further inspection of the goods that the said inspection is being undertaken and inspection charges are being recovered by the appellant from their customers on actual basis. Tribunal in the case of Classic Polytubes Pvt. Ltd. vs. Commissioner of C. EX., Lucknow reported at 2016 (336) ELT 180 (Tri. All.) has held that such....