2015 (3) TMI 385

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....Superintendent (AR) ORDER Per: H.K. Thakur 1. This stay application and appeal have been filed by the appellant with respect to OIA No.DMN-EXCUS-000-APPELLANT-325-13-14, dt.03.03.2014 passed by Commissioner (Appeals) Daman. The issue involved in the present proceedings is whether appellant is required to add the value of the valve supplied during repairs & maintenance of the gas cylinders. Appe....

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....ellant should not take CENVAT Credit with respect to the valves, as held in Para 7 of the OIA dt.03.02.2014 by the first appellate authority. 4. Heard both sides and perused the records. As the issue involved revolves around a narrow compass, therefore, after allowing the stay application appeal itself is taken up for disposal. Ld.Advocate appearing on behalf of the appellant argued that during t....