2016 (6) TMI 1146

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..... e that such items cannot be held to be cenvatable. As such we deem it fit to remand the matter for fresh decision to the Commissioner in the light of the law declared in the above referred decision as also any other which the appellant may rely, after examining the factual position of use of inputs. Appeal is allowed by way of remand. The issue of limitation as also imposition of penalty is kept o .....

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..... or system etc. We find that the Commissioner (Appeals) has rejected the appeal by observing that the same has been used in the erection of the plant and the and the expression plant was deleted from the definition of capital goods, during the relevant period. 2. Ld. Advocate rely on the decision of the Tribunal in the case of Monnet Ispat Energy Limited vs. CCE, Raipur 2015 (330) ELT 711 (T .....

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