TMI Blog2017 (5) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [2016 (8) TMI 888 - CESTAT NEW DELHI], where it was held that the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], which allows the credit, does not stand rebutted or even challenged by the Revenue - credit allowed - appeal allowed - decided in favor of appellant. - E/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench vide final order No.A/93023/16/SMB dated 22.09.2016 has held CENVAT credit cannot be denied and produces copy of the same. He also submits that in respect of selfsame issue in respect of their sister concern credit was denied by the lower authorities and the Tribunal allowed the appeal of the appellant therein. Revenue preferred an appeal before the Hon'ble High Court of Chhattisgarh an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is eligible to avail CENVAT credit. To come to such a conclusion, I relied upon the decision of the Tribunal in the appellant s own case in order No.52091/2016 dated 06.06.2016 wherein the Division Bench relied upon the judgements of the Hon'ble High Court of Gujarat and Chhattisgarh. Further, I find strong force in the contentions raised by learned Counsel that Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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