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2016 (8) TMI 888
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....ts Shri Vipul Agarwal, Advocate for the Respondent ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (Appeals), vide which he has rejected the Revenue s appeal, as the order in original was also in favour of the assessee, Revenue has further filed the present appeal. 2. After hearing both sides duly represented by Shri Yogesh Agarwal, learned DR for the ....
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.... item supported by evidence and came to conclusion that such items were used in the fabrication of capital goods. The said finding of the original adjudicating authority has not been rebutted by the Revenue by production of any evidence. 3. As against the factual finding of both the authorities below, we find that the Revenue, in their memo of appeal presented before us has again not contested ....
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....d advocate that inasmuch as the issue stand decided, the Revenue s appeal be rejected. 4. We note that apart from the fact that the factual finding of the lower authorities that the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd., which allows the credit, does not stand rebutted or even challenged by the Revenue, th....