2015 (2) TMI 1074

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.... For the Respondent : Ms. Rinki Arora, Advocate ORDER Per Ashok Jindal: The revenue is in appeal against the impugned order wherein the Ld. Commissioner (A) has allowed input credit on the items namely Steel/ Mill Plates & HR Sheets, Jointing Sheets, V Belt, Centrifugal Screen as well as paints & welding electrodes on the premise that these are used in fabrication of capital goods. 2.....

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....sion in the case of Raymond Ltd. Vs. C.C.E. Bhopal-2014 (300) E.L.T. (Tri-Del). 4. Heard the parties. Considered the submissions. 5. I have perused the impugned order. In the impugned order Ld. Commissioner (A) has examined the usage of the items in question and have given the following findings at para 4.2 which are reproduced as under:  "4.2 HR Sheets, PMP Plate Mill Plates &....

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....in the factory of manufacture." 6. After going through the above said findings I found that the usage of these items includes staging supporting structures and factory for general maintenance, roofing purpose and used in erection of capital stock admittedly the usage of these items which have been recorded by the Ld. Commissioner (A) in the impugned order are not in nature of usage of fabricati....