2016 (12) TMI 1660

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..... S.K. MOHANTY Revenue has filed this appeal against the impugned order dated 04.01.2012 passed by the Commissioner of Central Excise, Jaipur, wherein cenvat credit amounting to Rs. 15,83,775/- taken by the respondent on cable tray has been allowed. For allowing the cenvat credit on cable tray, the ld. Commissioner has stated that the same are used to carry electric cable from one end to the other .....

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..... acture of the final product and the said goods are not falling within the exclusion category provided in the definition of input in Rule 2 (k) of the Cenvat Credit Rules, 2004, I am of the view that Cenvat Credit of Central Excise paid on cable tray should not be denied to the respondent. 4. Therefore, I do not find any infirmity in the impugned order and dismiss the appeal filed by the Revenue. .....

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