2017 (2) TMI 318

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..... e policies which have been taken by appellant are connected with the activity of the appellant i.e. manufacturing of Hot Iron and Sponge Iron on which appellant discharges Central Excise duty as applicable - reliance placed in the case of Commissioner of Central Excise, Bangalore-III, Commissionerate Versus Stanzen Toyotetsu India (P.) Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT] - credit allowe .....

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..... ction of vessels against damage; (b) Public Utility Insurance Policy - for insurance of more than one unit situated in different locations under a single policy; (c) Standard Fire and Special Perils Policy - Package Insurance for which broadly covers various set of perils like fire, lightning, explosion, aircraft damage, riot, strike, flood, storm, missile testing operation etc.; .....

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..... ontractors who are hired during shut down. 4. It is the case of the appellant that the insurance policies as indicated herein above are for the purpose of receiving raw materials through water ways as they have their own fully operational jetty which is exclusively used for their business operations like bringing iron ore pellets and iron ore from various places. The lower authorities issued s .....

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..... nt of CENVAT credit. She would also submit that on an identical issue for the subsequent period, Commissioner (Appeals) in Order dated 10.03.2016 held in favour of the appellant which according to her is not yet contested by Revenue. 6. Learned D.R. reiterated the findings of the adjudicating authority. 7. We have considered the submissions made by both sides. 7.1 On perusal of records it .....

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..... case in hand:- (a) CCE v. Stanzen Toyotetsu India P.Ltd. 2011 (23) STR 444 (Kar) (b) DSCL Sugar 2014 (34) STR 58 (T) (c) Grasim Inds. 2013 (32) STR 256 (T) (d) J.K. Cement 2013 (31) STR 687 (T) (e) Shree Khedut 2013 (31) STR 555 (T) (f) Deepak Fertilizers 2013 (32) STR 532 (Bom) ( g) Ultratech Cement Ltd. 2010 (20) STR 577 (Bom) 7.3 Accordingly, .....

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