2015 (9) TMI 1506

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..... the ld. Commissioner (Appeals) has arrived at such conclusion based on the documents/records/photographs and the Chartered Engineer’s certificate submitted by the respondent - credit rightly allowed - appeal dismissed - decided against Revenue. - E/54470/2014-EX(SM) - A/54196/2015-SM(BR) - Dated:- 15-9-2015 - Shri S.K. Mohanty, Member (J) Shri G.R. Singh, DR, for the Appellant. Shri B .....

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..... amined the records. 4. I find that the ld. Commissioner (Appeals) vide the impugned order has allowed the Cenvat credit, holding that the disputed goods have been used for manufacture of rotary kiln and rotary cooler, pollution control equipments (ES), conveyer, after burn chambers, etc., which are capital goods mentioned under Chapter Heading 84 of the Central Excise Tariff Act, 1985. I find f .....

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