2007 (3) TMI 544

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....K. Chowdhury, Advocate, for the Respondent. [Order].   Ld. DR appearing for the Revenue submitted that for the breach of law relating to availing Cenvat Credit on the capital goods which was merely in the process of installation but not used for manufacture, the Respondent was not at all entitled to any credit which was reversed by themselves on intimation by Audit's findings. Therefore....

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....Respondents relied on the decisions in the cases of (i) Commissioner of Central Excise v. Gupta Steel reported in 2006 (205) E.L.T. 24 (Guj.), (ii) Commissioner of Central Excise v. Reliance Industries Ltd. reported in 2006 (206) E.L.T. 250 (Tri.-Mumbai), (iii) Maruti Udyog Ltd. v. Commissioner of Central Excise, Gurgaon reported in 2006 (196) E.L.T. 323 (Tri.-Del.). 3. Both sides appeared....