2016 (11) TMI 1591

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..... ndents: A. Mishra, AR ORDER Dr. D.M. Misra, 1. Heard both sides. These appeals are filed by the appellant against OIA No. 34/2012/COMMR-A-/RBT/RAJ, dated 27-1-2012, and OIA No. 233/2013-RAJ-CE/AK/COMMR-A/AHD, dated 8-5-2013, passed by Commissioner (Appeals), C.Ex. & S. Tax, Rajkot. 2. Briefly stated the issue involved in these appeals for determination is whether the Cenvat credit availed on B .....

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..... 013. 4. The Learned Authorized Representative for the Revenue reiterates the findings of the Learned Commissioner (Appeals). 5. I find that the issue involved is covered by the judgment of Hon'ble Gujarat High Court in Madura Industries Textiles case and decisions of this Tribunal in Rama Cylinders Pvt. Ltd. (supra) and M/s. ASR Multimetals Pvt. Ltd. (supra). In the result, the impugned Orde .....

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