2014 (2) TMI 1155

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.... Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal.  I have heard Shri RK Mishra, Ld. Departmental Representative appearing for the Revenue.  Nobody appeared for the respondents. 2. The short issue involved in the present appeal is as to whether various iron and steel items like MS Plate, HR Plate, MS channel, angles, etc. are entitled....

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....so examined Schematic Diagram of Rolling Mill & Layout of Rolling Millwith regard to the uses of these items in the factory of the production.  As such, he has held that in as much as the items in question were used for fabrication of the machines, the respondents are entitled to the CENVAT credit of Rs. 1,24,721/- (Rupees one lakh twenty four thousand seven hundred and twenty one only). 4. ....