TMI Blog2023 (6) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... OLKATA ] for the demand made for the period January 2013 to December 2013 has gone through the issue and dealt in detailed manner and has held I find that the ld.Adjudicating Authority has relied upon the Larger Bench decision of the Tribunal in the case of [ 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] 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 M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] has distinguished the decision of the Larger Bench of the Tribunal on the findings that it is not a good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying as to where these items were used within the manufacturing plant. He draws my attention to Page 31 to 34 of the Appeal Paper Book wherein Chartered Engineer s Certificate along with item wise utilization of Capital Goods have been enclosed. 4. He further submits that the issue is no more res integra. In their own case in respect of such demand being made for the period January 2013 to December 2013, the matter had come up before this Tribunal. The Tribunal vide Final Order No.75544/2022 dated 13.10.2022 has held that the Appellant is eligible to take the Cenvat Credit. The facts are identical in the present case and proceedings in that case were in respect of the earlier period. Accordingly, he prays that the present Appeal may be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special nature is required at the said unit of the Appellants. The Storage Tanks are made with the help of Angle, Channel, H.R. Plates, M. S. Bar, Chequered Plates, Troughed Sheet, Welding Electrodes etc., which are used at the manufacturing process. That after production of the aforesaid Non Explosive/Emulsion Matrix at its plant side with the help of aforesaid Storage Tank, the said Non-Explosive/Emulsion Matrix along with other chemicals are loaded in a Special Vehicle, namely, Bulk Mobile Delivery (BMD) having various Storage Tank and system of mixing up, in which the raw materials and chemicals are loaded and after mixing all those chemicals in right proportion, the Bulk Explosive are prepared at the site of blasting. It is sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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