DIAMOND POWER INFRASTRUCTURE LTD Vs. PRINCIPAL COMMISSIONER

JUDGEMENT

(1.) This appeal is preferred under Section 35G of the Central Excise Act, 1944 with Section 83 of the Finance Act, 1994 against the order no. M/10402-10403/2017 dated 14.06.2017 passed in Miscellaneous Application No. E./ROM/10720-10721/2015 and Order No. A/11084-1083/2015 dated 22.07.2015 in Appeal No. E/12930/2013 and E/12931/2013 passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The appeal is preferred for considering the following questions of law:

(2.) This Court by order dated 26.04.2018 has recorded as under:

(3.) The appellant is having a corporate office at Vadodara and a manufacturing unit at Silvassa. The appellant had availed several trading on various items such as M.S. Bar, Angles, Channels, Plastic Sheets, Asbestos Sheets, TMT Bars etc. used for erection and commission of the machinery. The Audit team visited the appellants factory and carried out verification of the Cenvat documents and gave an opinion that the Cenvat availed on the certain goods were not admissible.