2016 (11) TMI 1273

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....ingh, A.R. for the Appellant. ORDER Per B. Ravichandran: Revenue is in appeal against the order dated 17.3.2008 of Commissioner (Appeals), Raipur. 2. Respondents are engaged in the manufacture of sponge iron, MS ingots, billets, beams etc. liable to central excise duty. They were availing cenvat credit on capital goods as well as inputs. Proceedings were initiated against the responden....

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....the appeal. 4. We have heard the ld. A.R. for Revenue. None appeared on behalf of the respondent. We have also perused the appeal records. The period involved in the present case is August, 2001 to 2003. We find that the nature of the items on which credit has been availed and purpose for which these items were used by the respondent inside their factory have been examined in detail by both the....