2024 (7) TMI 1749

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....cal) For the Appellant Mr. Syed M. Peeran, Advocate. For the Respondent : Mr. Rohan Karia, Advocate, Mr. Shradha Pandey, Advocate, Mr. Rajesh Shastry, Authorized Representative. ORDER PER: P.A. AUGUSTIAN M/s. JSW Steel Limited appellant, captively consumed HR plates/sheets for their expansion project i.e. for fabrication of steel structures. The issue in the present appeal is regard....

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....f M/s. Vandana Global Ltd. Vs. Commissioner of Central Excise, Raipur [2010 (253) E.L.T 440 (Tri.-LB), where it is held that structural items used for the fabrication of structures for support of capital goods and for installation of plant cannot be treated as inputs or capital goods under the provision of Cenvat Credit Rules, 2004, Respondent confirmed the demand. Aggrieved by the said order, pre....

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....admitted in the Hon'ble Supreme Court as reported in 2018 (360) E.L.T. A322 (S.C.) (c) M/s. Singhal Enterprises Pvt Ltd Vs. Commissioner Customs and Central Excise, Raipur - 2016 (341) E.L.T. 372 (Tri. - Del.) further affirmed by Hon'ble High Court of Chhattisgarh 2018 (359) E.L.T. 313 (Chhattisgarh). (d) Commissioner of CGST & Central Excise, Lucknow v. DSCL Sugar, 2019 ....

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....he appellant are reflected in ER-1 returns, direction was issued to the appellant to produce the copy of ER-1 returns and the Learned counsel for the appellant vide letter dated 05.02.2004 submitted the copy of ER-1 return reflecting the use of the goods produced by them for expansion of their captive plant. Learned counsel for the Appellant also produced copy of the decision of this Bench in the ....