2011 (4) TMI 1196

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.... Per Shri Justice R.M.S. Khandeparkar: Heard the DR for the appellant and learned Advocate for the respondents. 2. This appeal arises from order dated 19.04.2005 passed by the Commissioner (Appeals) Ghaziabad. By the impugned order, the Commissioner (Appeals) rejected the appeal filed by the department against the order passed by the adjudicating authority. The Deputy Commissioner, Ghaziabad by....

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....s on the ground that the said inputs were neither brought into factory nor any manufacturing activity /processing was carried out thereon. The respondents contested the proceedings while contending that the inputs in question were received by them at different sites of the project awarded to them by M/s GAIL and that the project were funded by Asian Development Bank. It was further case of the res....