2023 (3) TMI 169

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....ya, Authorized Representative for the Respondent ORDER  Per: Anil G. Shakkarwar Above stated two appeals are taken up together for decision since issue involved in both the appeals is same and appellants are also the same.   2. Brief facts of the case are that the appellants used capital goods such as MS Angles, Beams, Plates, channels etc. It appeared to Revenue that CENVAT ....

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....rder passed by the learned Commissioner (Appeals) in compliance of remand direction is the impugned order. 3. Learned Counsel for the appellant has submitted that though this Tribunal has pointed out that Larger Bench decision in the case of Vandana Global Ltd. Vs. Commissioner of Central Excise-2010 (253) E.L.T. 440 (LB) has been set aside by the Hon'ble High Court of Gujarat in the case of Mu....