2014 (3) TMI 629

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....V. Ravindran; This appeal is directed against the order in appeal No.01//2011(Ahd-II)CE/CMC/Commr(A)/Adh, dt.07.01.11. 2. The facts in brief of the case are that the appellant had availed cenvat credit amounting to Rs.3,13,346/- during the years 2005-06 and 2006-07 on M.S. Beams and M. S. Channels falling under Chapter 72 of the Central Excise Tariff Act, 1985, as 'Capital Goods', the same w....

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....ellant had availed the cenvat credit of the inputs like M.S. Beams and M. S. Channels etc. and availed cenvat credit under capital goods as they were used in the factory premises. It is his submission that during the relevant period, the appellant had filed the regular returns with the lower authorities and hence the entire order is hit by the limitation. It is his submission that this Tribunal in....

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.... made by both sides, I find that the issue involved in this case is whether the appellant is eligible for cenvat credit of the central excise duty paid on M.S. Beams and M. S. Channels etc. which were used for the construction of the various structures. 6. On the merits of the case, I find that there is no dispute that these items are used by the appellant not for fabrication of machinery of th....