2020 (11) TMI 544

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....For the Respondent : Shri Sharad Airan, Assistant Commissioner (AR) ORDER RAJU These appeals have been filed by the appellant against the denial of Cenvat credit on the services used for the Repair and Maintenance Service, etc of wind mills located far away from the factory. 2. Learned Counsel for the appellant argued that the issue is squarely covered by the decision of Tribunal in th....

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....and includes goods which are chargeable to "Nil" rate of duty; (h) "final products" means excisable goods manufactured or produced from input, or using input service; 4. Learned (AR) argued that in these circumstances, since the law itself has changed the earlier decision in the appellant's case cannot be followed. 5. Learned Counsel for the appellant at this point vehemently assert....