2020 (3) TMI 196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in, Advocate And Ms. Surbhi Jain, Advocate- for the appellant Ms. Tamana Alam, DR - for the respondent ORDER Archana Wadhwa : After hearing both the sides, I find very short issue involved in the present appeal. The appellant was engaged in the manufacture of liquid gases falling under Chapter 28 of the Central Excise Tariff Act. They were availing the Cenvat credit of duty paid on inp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (i) Indian Potash Ltd. Vs. Commissioner of CGST, Meerut - 2019 (369) ELT 742 (Tri.-All.); (ii) Bharat Aluminium Company Limited Vs. Joint Commissioner of Central Excise, Goods & Service Tax - 2019 (7) TMI 1084 - CESTAT New Delhi; (iii) Voss Exotech Automotive Pvt. Ltd. Vs. Commissioner of C. Ex., Pune-I - 2018 (363) ELT 1141 (Tri.-Mumbai). 3. I find that the issue stands....