2015 (1) TMI 1179

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..... C.A., for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has dismissed the appeal of the Revenue. 2. Brief facts of the case are that the respondents are manufacturer of excisable goods and they have procured the capital goods during the period 2000-03. The respondent claimed depreciation as well as availed Cenvat credit on .....

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..... er the Revenue is before me. 4. Heard both the sides. 5. The learned A.R. appearing for the Revenue submits that the order of the learned Commissioner (Appeals) is not correct therefore they are in appeal. 6. On perusal of the impugned order I find that in this case the learned Commissioner (Appeals), relying on the order of the Income-tax Department issued under Section 154 of t .....

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