2016 (1) TMI 1179

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....hri Dwaraka Nath, Consultant for the Respondent Order Per:  Sulekha Beevi, C.S. 1 This is an appeal filed by Revenue challenging the order passed by Commissioner (Appeals) which set aside the order of adjudicating authority directing recovery of Cenvat credit availed on HR Sheets, HR plates, MS angles, Joists, MS channels etc. 2. The respondents are manufacturers of MS ingots. The....

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.... the learned consultant Sri Dwarakanath reiterated the findings in the impugned order and explained about the documents, furnished by appellant to establish how the impugned items were used in manufacture/fabrication of capital goods. On perusal of the records and considering the submissions it has to be mentioned that the Commissioner (Appeals) has thoroughly examined the documents furnished by r....

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....the original authority in the impugned order. Perusal of the work orders and quotations, as discussed above, would also indicate the doubts expressed by the original authority about the capability of the impugned MS items in the fabrication of subject goods was misplaced. Hence, as long as the goods manufactured/fabricated were in the nature of capital goods/machinery/parts of machinery, credit ca....