2013 (10) TMI 844

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....r (AR) JUDGEMENT PER. B.S.V.MURTHY; The issue involved is whether the appellant is eligible for CENVAT credit on duty paid on MS angles, channels, beams, HR plates, coils, steel tubes, etc., used for supporting structures, platforms for the equipment's and inter connecting pipelines to the equipment's like evaporators, sugar melting systems. 2. The learned counsel submits that in the c....

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....of the Tribunal in the case of Vandana Global Pvt. Ltd. may be applicable. However, it is also noticed from the records that in addition to supporting structures, there are items used for connecting pipelines, evaporators, etc. Therefore the appellant may not have a 100% case but definitely a portion of the credit would be admissible. Therefore, I consider that if the appellant deposits 50% of the....