2019 (5) TMI 131

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....dent: Shri K. Veerabhadra Reddy, ADC (AR) ORDER Per Madhu Mohan Damodhar, The facts of the case are that the appellants are engaged in the manufacture of Lead Oxide and Zinc Oxide. During verification of Cenvat credit documents for the year 2008-09, it was found that the appellants have availed 50% credit on MS channels and MS angles used to give support to the foundation of Pollution Con....

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....n a number of decisions including for example:- judgment by the Hon'ble High Court of Madras in Thiru Arooran Sugars Vs. CESTAT, Chennai - 2017 (355) ELT 373 (Mad.), and judgment by the Hon'ble High Court of Chhattisgarh in Mundra Ports & Special Economic Zone Ltd. Vs. CCE - 2015 (39) STR 726 (Guj.) He also submits that the decision of the Larger Bench of the Tribunal in Vandana Global Ltd. & Othe....

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....onents, spares or accessories of such capital goods. Ld. AR further submits that the decision of the Hon'ble High Court of Madras in Thiru Arooran Sugars (supra) relied upon by the Ld. Counsels and also these decision of the Hon'ble High Court of Gujarat in Mundra Ports & Special Economic Zone Ltd. Vs. CCE - 2015 (39) STR 726 (Guj.) have been appealed by the department and are pending decision bef....

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.... the Hon'ble High Court of Chhattisgarh while overturning the LB decision of the Tribunal in Vandana Global (supra). The Hon'ble High Court of Chhattisgarh had also relied upon the judgement of the Hon'ble High Court of Gujarat in Mundra Ports & SEZ Ltd - 2015 (39) STR 726 (Guj.) which distinguish the LB decision in Vandala Global Ltd. & Others (supra) has interalia held that in respect of cement ....