2007 (8) TMI 225

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..... ndate should not be denied of credit.
Shri D.N. Panda, Member (J) [Order per] - The Ld. Counsel appearing for the appellant submitted that there is no factual dispute at all that the goods in question were used for manufacturing capital goods for ultimate use in appellant's own factory. According to him when the law does not prohibit Cenvat Credit in such a situation the 'authorities making a .....

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..... the first appellate authority is concerned that related to a matter which was a GC sheet purchased and used for covering of the furnace as a roofing material. The case of the appellant is totally distinguishable by virtue of manufacturing activity carried out by the appellant to manufacture capital goods. Therefore, the decision relied upon by the Ld. First Appellate Authority will be of no help .....

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