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It is directed that the appeal on remand will be kept pending till this court renders a decision in the case of Essar Steel India Limited.

Appeal — Since, the controversy involved in the present case is similar to the controversy involved in the case of Commissioner of Central GST v. Jay Chemical Industries Ltd. which came to be decided by this court vide judgment and order dated 9.7.2018 passed in Tax Appeal No.767 of 2018 and cognate matters, whereby the court had set aside the order passed by the Tribunal and restored the appeal to the file of the Tribunal. Therefore, the impugned order of Tribunal set aside and the appeals are restored to the file of the Tribunal and at the appeal on remand will be kept pending till the decision in the case of Essar Steel India Limited. — Commissioner, Central GST And Central Excise, Vadodara II Vs. UPL Limited and 1 Other (S) [2019] 17 TAXLOK.COM 020 (Gujarat)

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