Gainwell Commosales Private Limited vs Jaipur I.. on 25 April, 2025
The Bench after considered
the Tribunal‟s earlier decision in the case of M/s Voltas Limited vs.
Commissioner of CGST & Central Excise, Kolkata reported as
2023 (9) TMI 1255-CESTAT KOLKATA and in the decision passed
by the Principal Bench in the case of M/s M. G. Motors vs.
Commissioner of Central Excise, Alwar reported as 2020 (4)
TMI 380 CESTAT NEW DELHI has held as follows:-