2014 (3) TMI 1087

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....ue is in appeal against the impugned order wherein the learned Commissioner (Appeals) set aside the order of adjudication denying CENVAT Credit on the input viz. Furnace Oilused for generating steam for manufacturing Cakes and Pastries. 2. Brief facts of the case are that the respondent is a 5 Star Hotle and are engaged in the activity in the manufacture of Cakes and Pastries to serve to their ....

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....rd both sides. 4. The learned A.R. appearing for the Revenue submits that on merits the respondent has no case in the light of the decision of the Honble High Court of Gujarat in the case of Gujarat Narmada Fertilizers 2006 (193) ELT 136 (Guj.). 5. On the other hand, the learned Counsel appearing on behalf of the respondent submits that in this case the learned Commissioner (Appeals) has set....