2016 (1) TMI 818

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....Balamurugan, AC (AR) So far as Appeal No. E/41800/2013 is concerned, appellant has challenged the allegation of erroneous availment of CENVAT credit in respect of maintenance of green belt to reduce pollution which was under consideration by both the authorities below but disallowed for no good reason.  He says that there were adequate evidences before the authorities showing that the expe....

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....eals) on first round of litigation had directed examination of the matter as to compliance of the provisions of the Factories Act. But upon remand and re-examination of the matter, learned adjudicating authority again confirmed disallowance of CENVAT credit against the appellant. The denovo order which has resulted in confirmation of disallowance was subject matter of Appeal No. E/42684/2014. But,....