2017 (10) TMI 437

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....n the said order dated 26.11.2014 is extracted herein below:- "6. Surprisingly the said report of the Dy. Commissioner, which was sought by the Commissioner himself, stands fully ignored by him while passing the present impugned order. For the reasons best known to him, the adjudicating authority has completely shut his eyes towards the said report. If the said report of the Dy. Commissioner was not to be taken into consideration by the adjudicating authority, we really fail to understand and appreciate as to why the report was called for. Probably the said report has not been referred to by him as the same is in favour of the assessee, to the major extent. Such an action, on the part of the adjudicating authority, cannot be appreciated in....

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....ained by the appellant, showing issue of disputed goods to different shops for execution of different job have not been properly verified by the adjudicating authority and the Cenvat Credit was denied entirely on the ground that the same are not eligible for the Cenvat benefit. She has relied on the decision of this Tribunal in the case Singhal Enterprise Pvt. Ltd. Vs. Commr. of Cus. & C.Ex., Raipur - 2016 (341) ELT 372 & Prism Cement, Unit-II vs. Commr. of Central Excise & Service Tax, Bhopal - 2016 - TIOL - 3261 - CESTAT - Del., to state that the disputed goods by nature of their use within the factory premises, should merit consideration as either inputs or capital goods for the purpose of availment of Cenvat Credit. 4. On the other han....