TMI Blog2020 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... r fabrication of capital goods which are inputs for the appellant and they are entitled to avail cenvat credit in terms of Rule 2(k) of Cenvat Credit Rules, 2004. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. 50836 of 2019, 50837 of 2019, 50838 of 2019, 50839 of 2019, 50840 of 2019-SM - Final Order Nos. 50502 – 50506/2020 - Dated:- 3-3-2020 - HON BLE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ground that these items are neither capital goods nor inputs in terms of Cenvat Credit Rules, 2004, therefore, they are not entitled to avail cenvat credit and the cenvat credit was denied. Against those orders, appellant is before me. 4. Heard the parties. 5. The facts of the case are not in dispute that all the items in question has been used by the appellant for fabrication of capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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