2014 (3) TMI 873

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....e Respondent. ORDER Heard both sides at length. The appellants have taken 50% of the credit on the impugned goods in the first year and the balance 50% in the second year as was required in respect of the capital goods credit. In the first round, the matter was remanded to the original authority. He has decided the matter afresh and has also clubbed the matter relating to a similar issue pen....

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....It is now settled that no Cenvat credit on such items can be allowed if the same are used for structural support or for repair and maintenance. However, credit is available if such items are used for manufacture of either the capital goods or parts or components of capital goods. 4. In this case, the appellants have claimed that they have used the impugned goods for manufacturing 'sand plant', ....