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TMI Blog2023 (6) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... like Angle, Channel, H. R. Plates, M. S. Bar, Chequered Plates, troughed sheet etc. for usage in their "Bulk Mobile Delivery Vehicle (BMD)". 2. Show Cause Notice was issued on the allegation that the Appellant is not eligible to take the Cenvat Credit and an amount of Rs.16,66,075/- was demanded for such credits taken for the period June 2008 to December 2012. After due process, the Lower Authorities confirmed the demand. Being aggrieved by the impugned OIA, the Appellant is before the Tribunal. 3. The Learned Authorized Representative of the Company submits that the Appellant has produced the evidence before the lower Authorities in the form of Chartered Engineer's Certificate certifying as to where these items were used within the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of bulk explosive to Central Coalfields Limited and other similar mining Companies, who are using such explosive at their mines for the purposes of blasting etc.. For the purposes of manufacturing of the aforesaid product i.e. Emulsion Matrix (bulk explosive)", the Appellants are using the various kinds of raw materials and also using special kind of plant/machinery. In the process of manufacturing of the aforesaid final product i.e. explosive material is to prepare "Non-Explosive/Emulsion Matrix" at its plant/unit situated at Ranchi and for the purposes of production and storage of the said "Non- Excise Appeal No.75999/2018 2 Explosive Emulsion Matrix", a Storage Tank of special nature is required at the said unit of the Appellants. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Authority has relied upon the Larger Bench decision of the Tribunal in the case of Vandana Global (cited supra) for dis-allowance of cenvat credit as claimed by the Appellant, which is not at all applicable to the facts of the present case. I further find that the Hon'ble Chhattisgarh High Court [2018 (16) GSTL 462 (Chh)] has distinguished the decision of the Larger Bench of the Tribunal on the findings that it is not a good law and various other High Courts have also expressed similar views. By respectfully following the decision of the Hon'ble Chhattisgarh High Court, I am of the view that the impugned demand cannot sustain and accordingly, the same is set aside. [Emphasis Supplied] 7. Since the issue is identical pertaining to the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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