2023 (6) TMI 644

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....ri S. Suryanarayanan, Advocate for the Appellant Shri G. Kirupanandan, Assistant Commissioner (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of Angle, Channel, Beam, TMT Bars, HR Steel Coil, HR Steel, MS Plates and cement etc. for the period April 2015 to June 2017. 2. Shri S. Suryanarayanan, l....

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....AT New Delhi (f) The Ugar Sugar Works Limited vs. CCE - 2019 (5) TMI 654 - CESTAT Bangalore. (g) The India Sugars and Refineries Limited vs. CCE - 2019 (2) TMI 845 - CESTAT Bangalore. 3. On the query from the bench he fairly concedes that the details and use of material in the various plants was neither submitted by the appellant nor verified by the Adjudicating Authority. ....