2013 (10) TMI 1270

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.....N. Panda :- The precise question in this appeal is whether the excise duty paid on cement, angles, channels, CTD bars or TMT bar are eligible to enjoy Cenvat credit to provide the output service of erection, installation and commissioning by the appellant. Learned Counsel says that all these goods were used to provide output service for which those are eligible to get Cenvat credit of the excise....

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....ue that the output service was erection, installation and commissioning and use of the above goods for providing such output service that service was coupled with goods resulted in civil structure of an immovable property. The civil structure foundation provided base to Coke Oven Battery for installation through provision of erection, commissioning and installation service. 4. It appears that the....