9911796707
TMI Blog2017 (4) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by Revenue is against the order dated 12-2-2008 of Commissioner (Appeals), Raipur. 2. The brief facts of the case are that the respondents are engaged in the manufacture of sponge iron liable to Central Excise duty. They were availing Cenvat credit on inputs and capital goods in terms of Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e us. 3. Heard the ld. AR for Revenue. None appeared on behalf of the respondent. We have perused appeal records. 4. Revenue is contesting the impugned order only on the ground that the various items on which credit has been availed by the respondent are used for fabrication of various items like ground hopper, coal feeder, tasser grating, stock house, covering sheet, ABC killen cooler ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. We have perused the impugned order as well as the order of original authority. The lower authorities categorically recorded that various items like Kiln cooler, material handling/conveyor system are all specifically classifiable as machinery falling under Chapter Heading 84, the various items on which credit has been availed are directly used for fabrication or manufacture of various capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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