2018 (8) TMI 453

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..... Per Shri P.K. Choudhary: This is an appeal filed by the Appellant against the Order-in- Appeal No. 07/CE/RKL-GST/2017 dated 18.09.2017 passed by the Commissioner (Appeals) GST, Central Excise, Customs., Bhubaneswar. 2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of Sponge Iron, M.S. Ingot etc. classifiable under Chapter 72 of the CETA, 1985. 3. A .....

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..... er specified capital goods under Rule 2(a)(A) of the Cenvat Credit Rules, 2004. The appellant also submitted the utilisation statement certified by the Chartered Engineer along with photographs before the Commissioner (Appeals). The Commissioner (Appeals) observed that they have not supplied technical explanation. I find that the issue is no more res intga in view of the various decisions of the T .....

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