2019 (8) TMI 200

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....IR The issue involved is that whether the appellant is entitled for the cenvat credit in respect of Repair and Maintenance, Erection, Installation and Commissioning and Consulting Engineering Service used for expansion of the production capacity. 2. Sh. Yogesh B. Desai Ld. Counsel for the appellant submits that the cenvat credit was denied on the ground that the "setting up of the factory" has ....

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....bmission: * Shiruguppi Sugar Works Ltd 2019-TIOL-821-CESTAT-BANG * Nuvoco Vistas Corporation Ltd 2019 (2) TMI 1292-CESTATChandigarh * Idea Cellular Ltd 2016-TIOL-1198-CESTAT-MUM * Manaksia Coated Metals And Industries Ltd 2018-TIOL-1100-CESTAT-AHM * BMM Ispat Ltd 2019 (5) TMI 587-CESTAT-Bangalore 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reite....