2018 (5) TMI 656

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....for the Appellant/Respondent. Shri Bhuvaneshwar Rao, (AR) for the Respondent/Appellant. [Order per: M.V. Ravindran] These two appeals are directed against Order-in-Original No. 18/2010 (RS) dated 07.05.2010. Appeal No. E/1794/2010 is filed by the appellant /assessee while appeal No. E/1866/2010 is filed by the Revenue against the same order. Since both appeals are directed against the same O....

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....evenue is an appeal for nonimposition of penalty. 4. It is seen from the records that the said HR Plates and Steel Plates were consumed/used for fabrication of huge tanks, plant and machinery of the refineries. The Adjudicating Authority has held that such CENVAT credit cannot be allowed the said items were used in the manufacture of capital goods. 5. We find that the Adjudicating Authority has ....