2016 (9) TMI 532

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....hri Atul Handa, Ld. AR for the respondent ORDER The appellant is aggrieved by an order dated 6.12.2002 of the Commissioner (Appeals), Chandigarh-l disallowing the cenvat credit availed by the appellant on various capital goods imported by them. 2.  The brief facts of the case relevant to the present appeal are that the appellants are engaged in the manufacture of cotton yarn, acrylic yarn ....

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....ngs were initiated against the appellant concluded with denial of credit and imposition of penalties. On appeal, by the impugned order, the Commissioner (Appeals) confirmed the original order. Aggrieved by this order, the appellant is before us. 3.  We have heard both sides and perused the records. 4.  The credit on capital goods was denied to the appellant on two grounds: First is tha....

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....ted 22.9.2008 issued by the jurisdictional Deputy Commissioner wherein the use of capital goods so imported has been satisfied. We find that there is no justification in denying the credit to the appellant for the reason quoted by the lower authorities. The capital goods have suffered duty, have been used in the appellant's premises and have been duly installed and used by the appellant. Regar....