2024 (10) TMI 562

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.... consignee premises/destination. 2. Ms. Tejal Darekar Learned Counsel appearing on behalf of the appellant at the outset submits that the identical issue in appellant's own case in appeal No. E/10451/2018 has been considered by this Tribunal and vide order No. 12050/2024 dated 18.09.2024 remanded the matter to the adjudicating authority for deciding a fresh. She requests that this matter may also be remanded on the same line. 3. Shri Rajesh K Agarwal, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that the identical issue in the appellant's own case has been considered by this Trib....

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....ame is eligible as inputs. In support he placed reliance on the following judgments and circulars:- Circular No. 643/34/2002-CX. Dated 01.07.2002 Circular having F. No. 354/81/2000-TRU, Dated 30-6-2000 Dated 30.06.2000 Parle Beverages Ltd. versus Commissioner of C. Ex., Mumbai 2000 (124) ELT 803 (Tri) Banco Products (India) Ltd versus Commissioner of C. Ex., Vadodara-I 2008 (224) ELT. 560 (Tri. Mumbai) Bajaj Hindusthan Ltd. versus Commissioner of C. Ex., Meerut-1 2014 (33) STR 305 (Tri. - Del.) C.C.E., Chandigarh-II versus Dhillon Kool Drinks and Beverages Ltd. 2008 (229) E.L.T 193 (P & H) Collector of Central Excise versus Solaris Chemtech Limited 2007 (214) E.L.T. 481 (S.C.) Collector of C. Ex., Calcutta-I versus Black Dia....

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.... (315) E.L.T. A180 (Mad.) Steel Authority of India Ltd. Versus Commissioner of C. Ex., Raipur 2014 (311) E.L.T. 709 (Tri. - Del.) G. Claridge & Company Ltd. versus Collector of Central Excise 1991 (52) E.L.T. 341 (S.C.) GKN Sinter Metals Ltd. versus Commissioner of Central Excise, Pune-I 2008 (224) E.L.T. 560 (Tri. - Mumbai) 3. Shri Tara Prakash Learned Deputy Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides and perused the record. We find that the adjudicating authority has denied the Cenvat credit on ISO Tank on the ground that the appellant have taken credit under capital goods account and the ISO tank is n....