2023 (9) TMI 232

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) APPEARANCE: For the Appellant : Shri Raghavendra B. Hanjeer, Advocate. For the Respondent : Shri Dyamappa Airani, Deputy Commissioner (AR). PER : DR. D.M.MISRA These three appeals are filed against respective impugned orders passed by lower authorities. Since the issue involved in all the appeals is common, these appeals are taken up together....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....id order, the appellant filed appeals before the Commissioner(Appeals), who in-turn, upheld the Orders-in-original. Hence the present appeals. 3. At the outset, the learned counsel for the appellant submits that the issue is no more res integra and covered by the judgment of this Tribunal in the case of Trimula Industries Ltd. Vs. Commissioner of CGST, CE&C, Bhopal [Final Order No.51863/2019 dt. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imula Industries Ltd.'s case (supra). It is observed as:- 5. We have carefully gone through the rival arguments. We fully agree to the findings of the Tribunal in the case of Tirupati Starch & Chemicals Ltd. Vs. CCE & ST Ujjain as discussed supra. We find that though number of amendments have taken place from time to time to define "exempted goods" under the Cenvat Credit Rules, 2004 to include n....