2018 (3) TMI 828

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..... ms & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], wherein this Tribunal held that if the steel items has been used for fabrication of various steel items although and used in manufacture of excisable goods the assessee is entitled to avail Cenvat Credit - on the steel items the appellant is entitled to avail Cenvat Credit. In the case of Ambuja Cements Eastern Ltd. vs. CCE [201 .....

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..... e parties, considering the facts that the steel items has been used for fabrication of plant and machinery which has ultimately used for manufacturing of excisable goods by the appellant. Therefore, in the light of decision of this Tribunal in the case of M/s Singhal Enterprises Pvt. Ltd. vs. Commissioner Customs Central Excise, Raipur reported at 2016-TIOL-2451-CESTAT-DEL, wherein this Tribunal .....

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