2016 (11) TMI 1273

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..... ER Per B. Ravichandran: Revenue is in appeal against the order dated 17.3.2008 of Commissioner (Appeals), Raipur. 2. Respondents are engaged in the manufacture of sponge iron, MS ingots, billets, beams etc. liable to central excise duty. They were availing cenvat credit on capital goods as well as inputs. Proceedings were initiated against the respondent recover cenvat credit of 16,92,385/- ava .....

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..... or Revenue. None appeared on behalf of the respondent. We have also perused the appeal records. The period involved in the present case is August, 2001 to 2003. We find that the nature of the items on which credit has been availed and purpose for which these items were used by the respondent inside their factory have been examined in detail by both the lower authorities. The lower authorities cate .....

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..... place firmly for further operation will automatically become immovable property. No such sweeping assertion can be made without examining the nature of machinery or structure or in the manner of installment. We find no evidence in the present appeal to arrive at contrary view against the findings of the lower authorities. 6. In view of the above discussion and findings, the appeal filed by Reven .....

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