2017 (5) TMI 459

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..... decided in favor of the assessee in the case of S.M. Machines Pvt. Ltd. Versus C.C.E., Delhi [2017 (1) TMI 536 - CESTAT CHANDIGARH], where it was held that availment of MODVAT Credit on capital goods to be job work is in order - credit allowed - appeal dismissed - decided against Revenue. - E/1001/2004-DB - Final Order No. 20612 / 2017 - Dated:- 3-5-2017 - Shri S. S. Garg, Judicial Member And .....

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..... was issued. The adjudicating authority vide Order-in-Original disallowed CENVAT credit of ₹ 14,72,528/- along with interest and also imposed penalty of ₹ 25,000/-. Aggrieved by the said order, the assessee filed appeal before the Commissioner (A), who allowed the appeal of the assessee and set aside the Order-in-Original. Aggrieved by the said order, the Revenue has filed the present .....

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..... M/s. Kyungshin Industrial Motherson Ltd.: 2016 (332) ELT 69 (Mad.) ii. M/s. S. M. Machines Pvt. Ltd. vs. CCE: 2017 (1) TMI 536 (Tri.-Del.) iii. CCE vs. M/s. Samsung India Electronic Ltd.: 2014 (309) ELT 593 (All.) iv. CCE vs. M/s. Indore CNC Pvt. Ltd.: 2014 (314) ELT 322 (Tri.-Del.) v. CCE vs. M/s. Rajashri Packages Ltd.: 2011 (268) ELT 337 (Kar.) vi. CCE vs. M/s. Patel A .....

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