2018 (4) TMI 1313

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..... ase of Ramala Sahkari Chini Mills Ltd [2016 (2) TMI 902 - SUPREME COURT], where it was held that for the proposition that the definition of input during the relevant period has been interpreted to state word "include" is generally used to enlarge the definition, credit is allowed - appeal allowed - decided in favor of appellant. - E/31157/2017-SM - A/30443/2018 - Dated:- 16-4-2018 - Mr. M.V. RA .....

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..... the judgement of the Apex Court in the case of Ramala Sahkarai Chini Mills Ltd Vs CCE Meerut [2016(334)ELT3 (S.C.)] for the proposition that the definition of input during the relevant period has been interpreted to state word include is generally used to enlarge the definition. Similar issue came up before this Bench in the case of CCE ST Guntur Vs The Andhra Sugars Ltd [2016-TIOL-2047 .....

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