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2016 (8) TMI 888 - CESTAT NEW DELHI

2016 (8) TMI 888 - CESTAT NEW DELHI - TMI - Cenvat credit - duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. - goods used in fabrication of the capital goods as supporting structures - Held that:- the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], which allows the credit, does not stand rebutted or even challenged by th .....

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l) And Mr. V Padmanabhan, Member (Technical) Shri Yogesh Agarwal, AR for the Appellants Shri Vipul Agarwal, Advocate for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), vide which he has rejected the Revenue s appeal, as the order in original was also in favour of the assessee, Revenue has further filed the present appeal. 2. After hearing both sides duly represented by Shri Yogesh Agarwal, learned DR for the Revenue and Shri Vipul Agarwal .....

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as supporting structures, without producing any evidence to establish that they have not been used for the fabrication of capital goods. The appellate authority has further observed that the original adjudicating authority has examined the detailed use of each and every item supported by evidence and came to conclusion that such items were used in the fabrication of capital goods. The said finding of the original adjudicating authority has not been rebutted by the Revenue by production of any ev .....

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