2015 (9) TMI 1506

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..... RDER Revenue is in appeal against the impugned order dated 20-5-2014 passed by the ld. Commissioner (Appeals), wherein it has been held that the respondent herein is entitled for Cenvat credit taken on the inputs, namely, plates, MS angles, MS channels, MS plates, HR sheet, MS joist and welding rods, etc. 2. The grievance of Revenue is that ld. Commissioner (Appeals) has simply accepted the .....

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..... ssioner (Appeals) has arrived at such conclusion based on the documents/records/photographs and the Chartered Engineer's certificate submitted by the respondent. 5. In view of the fact that upon analysis of the factual matrix, the ld. Commissioner (Appeals) has extended the Cenvat benefit to the appellant on the disputed goods, the impugned order does not warrant the appellate intervention. .....

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