TaxTMI 
TaxTMI 
2016 (6) TMI 400
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....t Shri J.M. Sharma, Consultant and Amit Agarwa, C.A. - for the Respondent ORDER The appeal by the Revenue is against order dated 26/6/13of Commissioner (appeals), Raipur, The respondents are engaged in the manufacture of Ferro Alloys liable to Central Excise duty. They were availing Cenvat credit on inputs and capital goods in terms of Cenvat Credit Rules, 2004. Proceedings were initiated....
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....arh set aside the said final order on the ground that no reasons were discussed for the conclusion. The matter was remanded back to the Tribunal for a fresh, reasoned and speaking order. 2. The learned AR elaborating on the grounds of appeal submitted that the supporting structures are clearly excluded from the purview of definition of inputs under Rule 2 (k) (iii) of Cenvat Credit Rules, 2004 ....
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....order clearly indicates that the nature of the goods and their further usage in the respondent's factory which has been specifically examined by the Commissioner (Appeals). He has recorded a categorical finding that they are not supporting structures of plant and machinery or for laying foundation and, hence, the findings of the Adjudicating Authority is factually not correct. He placed reliance o....
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....onsidering the factual finding as recorded in the impugned order and on examination of appeal papers, I find no reason to interfere with the impugned order on merits. 5. The learned Counsel for the respondent also submitted that the demand is hit by time bar. 6. It is an admitted fact that during the period of dispute there has been large number of litigation regarding eligibilit....