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2016 (11) TMI 1092 - CESTAT NEW DELHI

2016 (11) TMI 1092 - CESTAT NEW DELHI - TMI - CENVAT credit - iron and steel products - Held that: - I find from the impugned order that the Commissioner (Appeals) proceeded on the basis of evidence namely, Technical write-up of goods manufactured by the Respondent. It is stated that the disputed inputs were used in the manufacture of components, parts of Over Head Cranes (EOT), Sleeper Moulds, Furnace, Cooling Tower etc. The inputs in question have been used as capital goods, formed an integral .....

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lant. Shri. M.P. Singh, Advocate for the Respondent. ORDER PER: S.K. MOHANTY Revenue filed this appeal against the impugned order, where the adjudication order was set aside. 2. Brief facts of the case are that the Respondent had availed cenvat credit on various iron and steel products amounting to |Rs.24,34,935/-during the period April 2004 to September, 2004. The adjudicating authority disallowed the cenvat credit along with interest and imposed penalty. By the impugned order, the Commissioner .....

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