2023 (6) TMI 1103

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....ike Angle, Channel, H. R. Plates, M. S. Bar, Chequered Plates, troughed sheet etc. for usage in their "Bulk Mobile Delivery Vehicle (BMD)". 2. Show Cause Notice was issued on the allegation that the Appellant is not eligible to take the Cenvat Credit and an amount of Rs.16,66,075/- was demanded for such credits taken for the period June 2008 to December 2012. After due process, the Lower Authorities confirmed the demand. Being aggrieved by the impugned OIA, the Appellant is before the Tribunal. 3. The Learned Authorized Representative of the Company submits that the Appellant has produced the evidence before the lower Authorities in the form of Chartered Engineer's Certificate certifying as to where these items were used within the manufa....

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.... of bulk explosive to Central Coalfields Limited and other similar mining Companies, who are using such explosive at their mines for the purposes of blasting etc.. For the purposes of manufacturing of the aforesaid product i.e. Emulsion Matrix (bulk explosive)", the Appellants are using the various kinds of raw materials and also using special kind of plant/machinery. In the process of manufacturing of the aforesaid final product i.e. explosive material is to prepare "Non-Explosive/Emulsion Matrix" at its plant/unit situated at Ranchi and for the purposes of production and storage of the said "Non- Excise Appeal No.75999/2018 2 Explosive Emulsion Matrix", a Storage Tank of special nature is required at the said unit of the Appellants. The S....