9911796707
TMI Blog2020 (4) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... - HELD THAT:- The facts of the case are not in dispute that all the items in question has been used by the appellant for fabrication of capital goods. Therefore, the items in question has been used by the appellant for fabrication of capital goods which are inputs for the appellant and they are entitled to avail cenvat credit in terms of Rule 2(k) of Cenvat Credit Rules, 2004. Credit allowed - ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be denied to the appellant on the ground that these items are neither capital goods nor inputs in terms of Cenvat Credit Rules, 2004, therefore, they are not entitled to avail cenvat credit and the cenvat credit was denied. Against those orders, appellant is before me. 4. Heard the parties. 5. The facts of the case are not in dispute that all the items in question has been used by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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