2019 (7) TMI 557

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant Ms. Tamana Alam, Authorised Representative for the Respondent Ajay Sharma 1. The instant appeal has been filed against the impugned order dated 23/07/2018 passed by the Commissioner (Appeals) Central Excise Goods and Service Tax, NCR Building, Statue Circle, Jaipur, Rajasthan. 2. The only issue to be decided in this Appeal is about the admissibility of Cenvat Credit take....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ady set. However, the Chemical Examiner in his report relating to the appellant has only mentioned that the cement has setting properties. This cannot be construed as meaning that the cement has already set and it cannot be reprocessed. The nature of reprocessing claimed by the appellant is feasible. If the damaged is mixed with good cement and subjected to grinding, as claimed by the appellant, t....