2024 (11) TMI 1592

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.... (TECHNICAL) For the Appellant : Shri S.K. Dikshit, Authorized Representative For the Respondent : Shri Arvind Bahety, Advocate Order : [Per Shri Ashok Jindal] The Revenue is in appeal against the impugned order wherein Cenvat Credit availed on capital goods has been allowed by the Ld. Commissioner in the impugned order. 2. The facts of the case are that respondent is engaged in ....

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....t and Show Cause Notice was issued to deny Cenvat Credit to the respondent. The matter was adjudicated. The Adjudicating Authority dropped the proceedings against the Respondent in terms of Rule 6(4) of Cenvat Credit Rules, 2004 holding that these capital goods and input services have been used to manufacture of captive consume goods which were ultimately used on manufacture of final products whic....