2014 (4) TMI 645

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...., Dy Commissioner (AR) Per: Shri Ashok Jindal, Member (Judicial): The appellant is in appeal along with an application for stay of the operation of the impugned order wherein CENVAT credit availed by the appellant on capital goods during the period 2007-08 and 2008-09 was denied on the premise that the appellant has also claimed depreciation on the CENVAT credit of duty paid on capital goods....

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....x by giving up the claim of depreciation, the CENVAT credit availed on the capital goods cannot be denied. In the circumstance, she prays that the impugned order be set aside and the appeal be allowed. 5. On the other hand, the learned A.R reiterated the impugned order. 6. Considered the submissions and perused the records. 7. The Commissioner (Appeals) has discussed in the impugned order....