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2020 (1) TMI 1321 - AT - Central ExciseCENVAT Credit - capital goods - electrical wires - electrical stampings - electrical control panels - switch gear - machines and mechanical appliances and tools etc. - HELD THAT:- This Bench in M/S JAI BALAJI INDUSTRIES LTD. VERSUS CCEX., BOLPUR [2019 (10) TMI 1353 - CESTAT KOLKATA] has allowed the appeal filed by the appellants holding that the case is squarely covered by the Hon’ble High Court Court of Allahabad’s decision in the case of THE COMMISSIONER OF CENTRAL EXCISE CUSTOMS & SERVICE TAX VERSUS M/S. JUHI ALLOYS LTD., ANIL KUMAR SHUKLA [2014 (1) TMI 1475 - ALLAHABAD HIGH COURT]. Appeal allowed.
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