2015 (12) TMI 844

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....rma, DR For the Respondent : Shri Ankit Totuka, Advocate ORDER PER: S.K. MOHANTY The Revenue is in appeal against the impugned order dated 31.12.2013 passed by the Commissioner (Appeals), Central Excise, Jaipur holding that the respondent herein is eligible for the cenvat credit on the disputed goods. The cenvat credit has been allowed by the Commissioner (Appeals) based on the detaile....

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....cate for the respondent submits that the cenvat credit has been denied by the Original Authority on the basis of statement recorded from the representative of the respondents company on 28.09.2007. According to the ld. Advocate, since the disputed goods were used in the factory during the period March, 2010 to June, 2011, such statement cannot be relied on for confirmation of the cenvat amount. A....

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....uts /capital goods are permanently fastened to the earth, the same seized to be goods for the purpose of taking cenvat credit, I do not find any justification for the said ground. The cenvat credit rules entitles a manufacturer to take cenvat credit of duties paid on inputs, subject to the condition that the goods are used in or in relation to manufacture of the final product within the factory. F....