2018 (5) TMI 966

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..... he appeal is directed against Order-in-Appeal No: KLH-EXCUS-000-APP-048-2017 dated 07/04/2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Kolhapur. 2. Heard both the sides and perused the records. 3. On perusal of the records it transpires that both the lower authorities have denied CENVAT credit to the appellant on graphite bush, racks and table stand on the ground tha .....

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..... e Tribunal in the case of Geltec Pvt. Ltd. v. Commissioner of Central Excise, Bangalore 2010 (258) ELT 391 (Tri.Bang,) and Banco Products (India) Lid v Commissioner of Central Excise, Vadodara-l [2009 (235) ELT 636 LB]. In view of the foregoing I hold that the impugned order is unsustainable and liable to be set aside and I do so. 5. The impugned order is set aside and the appeal is allowed. (Pr .....

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