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TMI Blog2019 (8) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the production capacity - credit was denied on the ground that the setting up of the factory has been removed from the inclusion clause of definition - as per assessee it is only expansion of existing production capacity - HELD THAT:- The ground for denial of the cenvat credit by the lower authority is that since setting up has been removed from the inclusion clause of definition, the credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DER RAMESH NAIR The issue involved is that whether the appellant is entitled for the cenvat credit in respect of Repair and Maintenance, Erection, Installation and Commissioning and Consulting Engineering Service used for expansion of the production capacity. 2. Sh. Yogesh B. Desai Ld. Counsel for the appellant submits that the cenvat credit was denied on the ground that the "setting up of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of his submission: * Shiruguppi Sugar Works Ltd 2019-TIOL-821-CESTAT-BANG * Nuvoco Vistas Corporation Ltd 2019 (2) TMI 1292-CESTATChandigarh * Idea Cellular Ltd 2016-TIOL-1198-CESTAT-MUM * Manaksia Coated Metals And Industries Ltd 2018-TIOL-1100-CESTAT-AHM * BMM Ispat Ltd 2019 (5) TMI 587-CESTAT-Bangalore 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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