2015 (10) TMI 1254

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..... either in the show cause notice or during adjudication. In these circumstances, I observe that Ld. Commissioner (A) has verified the facts of the case and allowed Cenvat Credit correctly to the respondent. With these observations, I do not find any infirmity with the impugned order. - Decided against Revenue. - Appeal No. E/57712/2013-EX(SM),Cross Application No. E/CROSS/59933/2013 - FINAL ORDE .....

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..... ese items were used for fabrication of induction furnace i.e. capital goods. Further, query was raised that as you have taken the Cenvat Credit on the items as capital goods in fact these are not capital goods these are inputs of capital goods. Thereafter, the show cause notice was issued to the respondent to deny the Cenvat Credit on items in question on the premises that these items are neither .....

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..... his fact has not been disputed by the Revenue either in the show cause notice or during adjudication. In these circumstances, I observe that Ld. Commissioner (A) has verified the facts of the case and allowed Cenvat Credit correctly to the respondent. With these observations, I do not find any infirmity with the impugned order. Appeal filed by the revenue is dismissed. Cross objection filed by th .....

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