2016 (12) TMI 1040

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....t.(AR) for the Revenue. ORDER Per Shri H.K. Thakur. This Appeal has been filed by the Appellant against Order-in-Appeal No.72/Kol-III/2012 dated 05.06.2012 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata under which Order-in-Original dated 30.03.2009 passed by the Adjudicating Authority was upheld. 2. None appeared on behalf of the Appellant today when the case was take....

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....ty to argue that CESTAT while remanding the matter has clearly held that the fabricated steel structures and fish plates are not capital goods. That any inputs of such structures/fish plates are not eligible to Cenvat Credit under Rule 2 of CCR. 4. Heard the ld.AR and perused the case records. 5. The issue involved in the present proceedings is whether Cenvat Credit with respect to items use....