2019 (5) TMI 370

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.... GARG The present appeal is directed against the impugned order dated 14.9.2018 passed by the Commissioner (A) 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 Sponge Iron falling under Chapter 72 of Central Excise Tariff Act, 1985. During the course of audit, it was noticed t....

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....aid on input services used in the manufacture of electricity generation plant situated far off from the manufacturing unit building and whether extended period is invokable. The learned counsel for the appellant submitted that this issue is no more res integra and has been settled by various decisions of the Tribunal in favour of the assessee. He further submitted that the issue of availment of cr....