2013 (10) TMI 793

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....espondent : Ms Sabrina Cano, Superintendent (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 relat....

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.... and Rounds used for fabricating structural support 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 cre....