CENVAT credit eligible on goods used for manufacturing of BMD Vehicles & Storage Tank which are must for preparing Bulk Explosive

Prasad Explosive & Chemicals Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) The present appeal has been filed by the Appellant against the Order-in-Appeal No.43/RAN/2018 dated 01.02.2018 passed by Commissioner (Appeals) of CGST & Central Excise, Ranchi. 2.1 The facts in brief are that the Appellants are engaged in the manufacture of “Emulsion Matrix (bulk explosive)”. The Appellant is one of the prime supplier of bulk explosive to Central Coalfields Limited and other similar mining Companies, who are using such explosive at their mines for the purposes of blas...