2015 (7) TMI 1124

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..... the items procured were used in the manufacture or fabrication of items, which was capital goods in order to claim Cenvat Credit. In spite of repeated opportunity being granted, we find that no credible evidence was filed by the assessee. On the other hand they delayed the proceedings raising various frivolous objections. The Commissioner, eventually passed an order-in-original holding that the i .....

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..... issue involved in the present appeal relates to the admissibility of the Cenvat Credit on capital goods and not a demand of duty on finished products of input on capital goods removed without payment of duty. 4. We find that during the course of scrutiny of the record by the audit team of the Central Excise Department for the Financial Year 2005-06 it was noticed that the appellant had taken C .....

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..... procured by the assessee were used for the construction of a factory, shed, building and laying of a foundation for Rolling Mill and, therefore, no Cenvat Credit could be granted. The appeal was also dismissed by the Tribunal. 6. In the light of specific findings given, which are based on findings of fact, we are of the opinion, that no substantial question of law arises for consideration in th .....

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