Rinl vs The Commissioner Of Central Excise on 14 May, 2007
ORDER
S.L. Peeran, Member (J)
1. This appeal arises from
Rashtreeya Ispat Nigarn Ltd. (hereinafter referred to as M/s. RINL) without actually/physically receiving them in their factory, the officers conducted an enquiry, which ... their own manufactured products, they decided to purchase billets from M/s. RINL and rolled products from M/s. Madanlal Steels & Forgings Ltd., Madras
invoices issued by M/s. ITW Signode, Rudraram, Medak. The invoices show RINL (Visakhapatnam) as the consignee in the form RINL, Visakhapatnam ... consumed on manufacture of dutiable final products. Further in their own case RINL Vs CCE [2006 (205) ELT 811 (Tri- Bang)] it has been held
learned advocate Shri Shivadass arguing for M/s. Rashtriya Ispat Nigam Limited (RINL) also pointed out that one more issue is involved in their case ... this point are allowed.
4.2 In so far as the appeals of RINL is concerned, the another issue besides the claim of benefit of Cenvat
terms of the following settled case law on the subject
1) RINL Vs. CCE, Visakhapatnam {2004 (163) ELT-A53 (SC)} (Copy enclosed
viii. CCE Vs. Dynaflex Pvt Ltd. ,
[2011 (266) ELT 41 (Guj)]
ix. RINL Vs. CCE
Final Order No. A/30202/2016 dated
Counsel submits that the issue was re-examined by this bench in RINL's case and this bench took into consideration the judgments ... Rewa Plants case. Therefore, the Tribunal, after reconsideration of the matter in RINL, noted that the judgment of the Larger bench in the case
goods or parts and as per decision laid in CCE, Visakhapatnam Vs. RINL [2011(267) ELT 311 (AP)] also MS items used for repair
learned Commissioner have also recorded, this judgement of the Apex Court in RINL have been followed by Karnataka High Court in Shree Krishna Pipe Industries
learned Adjudicating Authority has been issued relying on the RINL case decided by this Bench and affirmed by the Supreme Court. Further, he stated that