2009 (8) TMI 923

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.... the Respondent. ORDER Both the appeals - one filed by the appellant and other by the Revenue are being disposed off by a common order as they arise out of the same impugned order passed by the Commissioner (Appeals). 2. The dispute relates to the availment of Cenvat credit on the capital goods, which has been denied by the lower authorities on the ground that though the capital goods were in p....

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....M/s. Ispat Industries Ltd. v. CCE, Raigarh - 2006 (199) E.L.T. 509 (Tri-Mum.) has held that denial of the credit on the ground that the capital goods were only at the stage of erection, on the date of availing credit and has not been put to use, cannot be sustained. As such, Tribunal took into consideration the precedent decisions of the Tribunal laying down that the word 'use' occurring in the su....