COMMISSIONER OF CENTRAL EXCISE Vs. JINDAL PIPES LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals) vide which he has allowed the respondents appeal in respect of Cenvat Credit of Rs. 5,074/ - availed on dismantling of existing structure in the factory, Revenue has filed the present appeal. After hearing both the sides, 1 find that Commissioner has allowed the appeal observing as under -

(2.) Apart from the fact that the amount of credit involved is Rs. 5,074/ -, I find no infirmity in the order of Commissioner (Appeals). Admittedly renovation involves dismantling of the existing structure on which a new structure can be erected. I find no infirmity in the impugned order of Commissioner (Appeals). The Revenues appeal is accordingly rejected.