2020 (5) TMI 317

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....BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Smt. Rukmani Menon, Advocate for the Appellant Sh. S. Devarajan, Joint Commissioner, Authorized Representative for the Respondent ORDER PER: ANIL CHOUDHARY Heard the parties 2. The issue involved is whether the appellant is entitled to CENVAT credit on items of cement, rebar coils, TMT bars and MS rebar, Admittedly utilized as per the SCN, in foundat....

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....d in the foundation and erection of machinery, the issue stands settled in favour of the appellant by ruling of Hon'ble Madras High Court in the case of India Cement Ltd. Vs CESTAT, Chennai, 2015 (321) ELT 209 and also by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. Vs CCE, 2015 (39) STR 7226 (Guj.). We further take notice that Hon'ble Chatisgarh High Cou....