2016 (11) TMI 1273

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..... no ones case that products which are to put in 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 - appeal dismissed - decided .....

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..... . On appeal, the Commissioner (Appeals) vide impugned order upheld the original order. Aggrieved, the Revenue is in appeal now. 3. In the grounds of appeal, the main contention is that MS angles, channels etc. were used in the manufacture of supporting structure of various machineries, sheds, platform, walkways, galleries, staircases etc. These items fabricated by the respondent do not fall und .....

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..... inputs as per Rule 2 of Cenvat Credit Rules, 2004 was examined and with reference to the facts of the case and applying the ratio of large number of decided cases, the lower authorities arrived at its conclusion. 5. Para 8 of the original order categorically brought out individual usage of various items on which credit has been availed. The reasons for allowing refund has been examined. We fin .....

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