2017 (3) TMI 714

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....Gajenra Jain, Advocate with Shri. Rajesh Ostwal, Advocate for the Respondent Order The issue involved in the Appeal No. E/163/06 is that whether the Cenvat credit in respect of aluminum sheet used for insulating pipes and used for covering galleries is admissible under the Capital goods. The Commissioner(Appeals) denied the credit on the aluminum sheet used for shed for covering the gallerie....

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.... dispute between assessee and Revenue is use of the aluminum sheet and steel material however except the aluminum sheet used for insulation, except the aluminium sheet used for insulation, neither assessee has given any evidence regarding the actual use of the material nor department has physically verified whether material has been used. It is necessary to conclude the admissibility of credit tha....