2017 (10) TMI 1033

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..... t ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal 108/CE/ALLD./2011 dated 25.07.2011 passed by Commissioner (Appeals), Central Excise, Allahabad. 2. Brief facts of the case are that the appellant was manufacturer of Aluminium and its products. They had mines in Jharkhand and Madhya Pradesh. They utilized capital goods and inputs in the mines and availed Cenva .....

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..... .2010. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The findings of the Commissioner (Appeal) on page 5 of impugned Order-in-Appeal are as follows:- "The facts and law as gone through by me in the present controversy lead to inescapable conclusion that the relief of allowing Cenvat Credit on input and capital goods used at Lohardaga, Samri and Bagru Hill M .....

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..... 171) ELT 289 SC and therefore, impugned Order-in-Appeal is bad in law. 4. Heard the learned DR. He has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record and after going through the ruling of the Hon'ble Supreme Court in the above stated case of Vikram Cement reported at 2006 (194) ELT 003 (SC). I find that the ruling in the case of J.K. U .....

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