2015 (10) TMI 1252

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....pta & Sh.R.S.Sharma, Advocates ORDER Per: Sulekha Beevi C.S. This appeal is filed by the Revenue aggrieved by the order allowing Cenvat Credit availed by the respondent. 2. The respondent are engaged in the drawing of steel bright bar falling under chapter 7215.20 from black steel rod falling under chapter 7228.30 and 7214.90 of Central Excise Tariff Act, 1985.They were availing Cenvat....

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....ause notice to reverse/pay back Cenvat Credit availed by them.  The adjudicating authority found against the respondents herein and held that the respondents are liable to reverse/ pay back the Cenvat Credit.  An appeal was preferred before the Commissioner (Appeals) whereby this impugned order was passed in favour of the respondents holding that the respondent are not liable to reverse ....