2023 (6) TMI 644

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....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, learned Counsel appearing on behalf of the ....

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....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. 4. Shri G. Kirupanandan, learned Assistant Commissioner (AR) appearing on behalf of the Revenue....