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CCE, Raipur Versus Orissa Concrete & Allied Industries Ltd.

2016 (11) TMI 1092 - CESTAT NEW DELHI

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 dispute .....

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of the grounds of appeal of the Revenue, I find that they have not disputed the evidences relied upon by the Commissioner (Appeals), in arriving at the conclusion that the Respondent shall be eligible for cenvat credit on the disputed goods - appeal .....

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ndent. 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 .....

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. Revenue in the grounds of appeal cited various case laws and stated that the inputs in question have been used for erection or construction of permanent supportive structures in the factory of the Respondent. 4. I find from the impugned order that .....

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er Moulds, Furnace, Cooling Tower etc. The inputs in question have been used as capital goods, formed an integral part of the machine or machinery. The ld. Advocate for the Respondent relied upon various case laws as under:- i) CCE, Raipur vs. Jindal .....

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