2015 (7) TMI 1124

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.... Appellant. Shri B.K.S. Raghuvanshi, Sr. S.C., for the Respondent. ORDER Heard Sri A.P. Mathur, the learned counsel for the appellant and Sri. B.K.S. Raghuvanshi, the learned counsel for the Department. 2. The delay in filing the appeal is condoned. 3. The instant issue involved in the present appeal relates to the admissibility of the Cenvat Credit on capital goods and no....

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.... to claim Cenvat Credit. In spite of repeated opportunity being granted, we find that no credible evidence was filed by the assessee. On the other hand they delayed the proceedings raising various frivolous objections. The Commissioner, eventually passed an order-in-original holding that the items procured by the assessee were used for the construction of a factory, shed, building and laying of a ....