TMI Blog2018 (5) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods, no cenvat credit was availed - In the absence of availing of Cenvat credit on the said D G Sets, provisions of Rules 3(5A) and 8(b) of Cenvat Credit Rules, 2004 are not attracted - appeal allowed - decided in favor of appellant. - E/11990 of 2017-SM - A/10014/2018 - Dated:- 4-1-2018 - Dr. D.M. Misra, Member (Judicial) Present Shri V. Kansara Advocate for the Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the ld. Commissioner (Appeals), who in turn, rejected their Appeal. Hence, the present Appeal. 3. Ld. Advocate Shri V. Kansara for the Appellant submits that even though the said DG sets was procured in the year 2001, no cenvat credit was availed on the said capital goods. In support of the above fact that they had not availed cenvat credit at the time of procurement of the said capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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