2015 (3) TMI 661 - HC - Central Excise

Denial of CENVAT Credit - credit on MS Rod Sheets, M.S.Chennel, M.S.Plates, Flats etc. used in the fabrication of fly ash hooper, fly ash bin, fly ash handling system & kiln brick laying work to bold refractories - Held that:- there is no change in the circumstance and this Court had already considered the issue and held that the decision reported in [2011 (8) TMI 4 - SUPREME COURT OF INDIA ] (Saraswati Sugar Mills V. Comissioner of Central Excise, Delhi - III) is distinguishable on facts. This Court applied the principles laid down in the decision reported in [2010 (7) TMI 12 - SUPREME COURT OF INDIA] (Commissioner of Central Excise Jaipur V. Rajasthan Spinning & Weaving Mills Ltd.) and held that the Tribunal was justified in allowing the assessee's contention in respect of the very same assessee. - Decided in favour of assessee.