2013 (10) TMI 793

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....tendent (AR) ORDER Per. B.S.V.MURTHY The issue involved in these two appeals is whether the appellant is eligible for CENVAT credit of central excise duty paid on M.S. Angles, Channels etc. used for supporting structures of Machineries/equipments in their factory. Even though there are two orders passed, the learned counsel submits that each order relates to 50% of the credit taken in two diff....

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....upport to plant and machinery would be admissible. Countering the submissions of the learned AR that decision of the Hon'ble Supreme Court in the case of Saraswati Sugar Mills [2011 (270) E.L.T. 465 (S.C)] would render the credit ineligible. Countering this, learned advocate submitted that in Vandana Global case the issue was admissibility of CENVAT credit but the question before the Hon'ble Supre....