2018 (6) TMI 721

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..... Shri R. Subramaniyan, AC (AR) Per Archana Wadhwa: After hearing both sides, we find that the dispute in the present appeal relates to various iron and steel articles used by the appellants in their factory. As per the appellants, the said items were for fabrication of the capital goods, which in turn were being used by them in their factory itself, Though, the lower authorities have relied up .....

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..... iru Arooran Sugars & Anr. Vs CESTAT & Anr. reported in 2017-TIOl-1357-HC-MAD. As such, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for fresh consideration in the light of the latest decisions of various High Courts. We made it clear that the appellant is not disputing the reversal of the credit availed in respect of cement and TMT rod .....

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