2014 (6) TMI 550

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....ellant. None, for the Respondent. ORDER Revenue is in appeal against the impugned order wherein Cenvat credit on input has been allowed by the Commissioner (Appeals) as same has been used in the manufacturing of capital goods such as Roller Table, Furnace, Weigh Bridge and Cooling Bed. 2. The facts of the case are that the respondent availed Cenvat credit on inputs like angle, beams etc. ....

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....order, the said order was challenged before the Commissioner (Appeals), who examined the fact in detail and on merits he held that the respondents are entitled to take Cenvat credit on inputs as same has been used in manufacturing of capital goods which falls under Chapter 72 of the Central Excise Tariff. Against the said order, Revenue is in appeal along with application for stay. 3. Heard ....