2015 (10) TMI 1314

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..... as 1. Revenue filed this appeal against the order of the Commissioner (Appeals), whereby the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, I find that the Respondents were engaged in the manufacture of Iron & Steel Castings. The Respondent has two units. In the present appeal, Unit No.2 had taken CENVAT Credit on the capital goods.  The Res .....

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..... l Ltd vide Final Order No.A/1699/WZB/AHD/2011, dt.28.04.2011, dismissed the appeal filed by the Revenue. Learned Advocate for Respondent also relied upon various decisions as under:- a) CCE Vs Happy Forging Ltd 2011 (265) ELT 197 (P&H) b) Sterlite Industries (I) Ltd Vs CCE Pune 2005 (183) ELT 353 (Tri-LB) c) Commr. Vs Sterlite Industries (I) Ltd 2009 (244) ELT A 89 (Bom.) d) CCE Vadodara-I Vs .....

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