2015 (10) TMI 1314

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....i P.G. Mehta, Advocate Per: P.K. Das 1. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, I find that the Respondents were engaged in the manufacture of Iron & Steel Castings. The Respondent has two units. In the present appeal, Unit No.2 had taken CENVAT C....

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....ase of CCE Ahmedabad Vs M/s Patel Alloys Steel Ltd vide Final Order No.A/1699/WZB/AHD/2011, dt.28.04.2011, dismissed the appeal filed by the Revenue. Learned Advocate for Respondent also relied upon various decisions as under:- a) CCE Vs Happy Forging Ltd 2011 (265) ELT 197 (P&H) b) Sterlite Industries (I) Ltd Vs CCE Pune 2005 (183) ELT 353 (Tri-LB) c) Commr. Vs Sterlite Industries (I) Lt....