2015 (10) TMI 1971

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.... Govind Jha, AR, for the Respondent. ORDER These appeals have been filed by the appellant against OIA Nos. COMMR-A-/143&144/VDR-I/2010, dated 22-6-2010 passed by Commissioner (Appeals), Vadodara. The issue involved in these proceedings is whether Cenvat credit is admissible for bought out items like; Nuts, Bolts and Washer cleared along with the finished excisable goods i.e. tower parts whic....

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.... and perused the case records. The attitude of the appellants indicate that they are not interested in pursuing their case by not being present during hearings fixed for the purpose. On merits it is observed that items on which credit has been availed have not been established to be used either in or in relation to the manufacturing activities in the factory of the appellant. The items claimed to ....