2021 (9) TMI 970

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....r.Nagendra Yadav, Authorized Representative for the Respondent ORDER The appellant herein is the manufacturer of sponge iron, pallets, Structures TMT etc. and is availing the Cenvat credit facility on inputs, capital goods and input services under Cenvat Credit Rules, 2004 (CCR hereinafter). The Preventive Branch, Central Excise, Bilaspur observed that the appellant had availed Cenvat Credit....

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....s been rejected vide the Order-in-Appeal No.6457 dated 19.12.2018. Being aggrieved the appeal is before this Tribunal. 2. I have heard Shri Jitin Singhal, learned Counsel for the appellant and Shri Nagendra Yadav, learned Authorized Representative for the appellant. 3. Learned Counsel for appellant has relied upon the following decisions to impress upon that the issue involved herein is no m....

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..... vs. CGST, CC & CE, Udaipur reported in 2018-TIOL-2962-ESTAT-DEL 7. J K Cement Works vs. CCE, Dehradun reported in 2018 - TIOL - 3187 - ESTAT - DEL. 4. Per contra, learned D.R. has impressed upon that the facts of the present matter are different from the decisions as relied upon by the appellant. Emphasis has been laid on Rule 9 (1) (b) of CCR to mention that Cenvat Credit is not adm....

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.... v. CGST, Jabalpur, Final Order No. 52486/2018, dated 3-7-2018 and another in Ultratech Cement Ltd. v. CCE, Raipur, Final Order No. 52611/2018, dated 23-7-2018 are reproduced below :- "7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal Nos. 52023-52026/2014-DB, dated 3-4-2017 vide F....