2017 (3) TMI 714

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..... jesh Ostwal, Advocate for the Respondent Order The issue involved in the Appeal No. E/163/06 is that whether the Cenvat credit in respect of aluminum sheet used for insulating pipes and used for covering galleries is admissible under the Capital goods. The Commissioner(Appeals) denied the credit on the aluminum sheet used for shed for covering the galleries, however for credit in respect of alum .....

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..... of the aluminum sheet and steel material however except the aluminum sheet used for insulation, except the aluminium sheet used for insulation, neither assessee has given any evidence regarding the actual use of the material nor department has physically verified whether material has been used. It is necessary to conclude the admissibility of credit that whether goods on which credit is taken is .....

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..... r issues are kept open. As regard the issue involved in Revenue's Appeal No. E/163/06, there is no dispute that in the fact that aluminium sheet that was used for insulation of AC plant, therefore in my view the Ld. Commissioner(Appeals) was rightly allowed the credit. Accordingly, Revenue's appeal is not sustainable. As result Appeal No. E/459/06 CO No. E/CO/189/06 are allowed by way of remand to .....

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