2014 (4) TMI 264

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....Supdt. (AR) JUDGEMENT 1. The applicant is a manufacturer of cement. They had used cement and steel in constructing foundation for a captive power plant during the period 2007-08. Cenvat credit on such cement and steel was taken during March 08 for which return was filed in April 08. Revenue issued a show cause notice dt. 18-03-09 on the ground that such materials cannot be considered as capi....

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....) of CCR 04 was amended. He further submits that in the case of CCE Trichy Vs India Cements Ltd. - 2012 (285) ELT 341 (Mad.), the Hon'ble Madras High Court had allowed cenvat credit for steel items. Since the matter is of highly disputable nature he submits that this appeal may be admitted without pre-deposit. 3. Opposing the prayer, Ld. AR for Revenue submits that this issue has been decided n....