2007 (9) TMI 173

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....d by the learned First Appellate Authority suffers from legal infirmity, for which Revenue has made this appeal before this Forum stating that Board's Circular was not followed. In the present case, Welding Rods used by the Assessee were not eligible for input credit. Shri Loni further also submits that the decisions of the Tribunal reflected in the Grounds of Appeal makes the Order of First Appel....

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....ence. On merit, his submission was that learned Commissioner (Appeals) had thoroughly examined the fact and to the conclusion that the impugned goods were eligible for CENVAT credit. Even at the stage of second appeal-hearing if the Revenue has not come out with cogent evidence to controvert the finding of the learned First Appellate Authority. Any interference to the order passed by that Authorit....