2018 (11) TMI 158

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....lant Mr. K.B. Nanaiah, AR For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned Order dated 27.03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Cement and Clinker falling under Chapt....

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....out properly appreciating the facts and the law. He further submitted that the appellants have correctly availed the CENVAT credit since these goods were used in the factory for maintenance/repair of plant and machinery, which are essential for manufacture of final product. To prove the usage of said material, they have produced the CE certificate and also relied upon the following decisions: (....