2017 (6) TMI 1208

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....ORDER: Anil G. Shakkarwar The present appeal filed by M/s Kumbhi Chini Mills is directed against Order-in-Appeal No. 264-CE/LKO/2011 dated 29.09.2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2.The brief facts of the case are that the appellant availed Cenvat credit amounting to Rs. 41,18,310/- on capital goods like Boiler Structure, Structure for C/F M....

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....judicated through Order-in-Original No. 118/ADC/LKO/2010 dated 12.11.2010 wherein the Cenvat Credit amounting to Rs. 41,18,310/- was disallowed and equal penal penalty was imposed. The appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal dated 29.09.2011  through which he upheld the said Order-in-Original ....

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....ho has supported the impugned Order-in-Appeal dated 29.09.2011. 5.Having considered the rival contentions and on perusal of the facts on record, I find that the contentions of the counsel for the appellant are tenable in law. Therefore, in view of the definition of inputs during the relevant period that inputs used for making capital goods within the factory were eligible for the purpose of Cenva....