2008 (1) TMI 716

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..... Raghu, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a revenue appeal against O-I-A dated 31-1-07 upholding the assessee's reversal of credit availed on capital goods which had been used for about 5 years. The finding recorded in para-5 of the order is reproduced herein below : "I have gone through the case records, grounds of appeal and submissions made....

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....P) Ltd. v. CCE.] As such, the method adopted by the appellant for the removal of CENVAT availed machinery is found to be in order. I, therefore, pass the following  order : ORDER The impugned order No. 44/2006-C.E., dated 15-6-2006 is set aside. The appeal is disposed as allowed." 2. We have heard both sides in the matter. As can be seen from the impugned order, the Commissioner....