2020 (4) TMI 40

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..... hyay, Advocate - for the appellant Shri P. Juneja, DR - for the respondent Archana Wadhwa : After hearing both the sides, I find that the appellant is engaged in the manufacture of plastic pipes and their accessories etc. falling under Chapter 39 and sprinkler system falling under Chapter 84 of the Central Excise Act. They were availing the benefit of Cenvat credit of duty paid on the inputs i. .....

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..... is seen that the appellant strongly relied upon the Tribunal's decision in the case of CCT, Pune-II Vs. Chhatrapati SSK Ltd. - Order No. A/85343/2019 dated 21.2.2019. However, Commissioner (Appeals) distinguished the same by observing that the Board's Circular No. 1027/15/2016-CX. dated 25.4.2016 was not placed before the Tribunal and as such has not been discussed. As such, he refused to follow t .....

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