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TMI Blog2016 (11) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) proceeded on the basis of evidence namely, Technical write-up of goods manufactured by the Respondent. It is stated that the disputed inputs were used in the manufacture of components, parts of Over Head Cranes (EOT), Sleeper Moulds, Furnace, Cooling Tower etc. The inputs in question have been used as capital goods, formed an integral part of the machine or machinery - On perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest and imposed penalty. By the impugned order, the Commissioner (Appeals) set aside the adjudication order. 3. Revenue in the grounds of appeal cited various case laws and stated that the inputs in question have been used for erection or construction of permanent supportive structures in the factory of the Respondent. 4. I find from the impugned order that the Commissioner (Appeals) proceeded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. CCE & Cus. 2015 (39) STR 726 (Guj.) 5. On perusal of the grounds of appeal of the Revenue, I find that they have not disputed the evidences relied upon by the Commissioner (Appeals), in arriving at the conclusion that the Respondent shall be eligible for cenvat credit on the disputed goods. Hence, I am of the view that there is no reason to interfere with the order of the Commissioner (Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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