2015 (5) TMI 735

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.... involved is the eligibility of the appellant for CENVAT credit on MS Angles, Beams, Sheets, etc. 2. The learned counsel drew our attention to the fact that the inputs were used for the following purposes. - MS channels-raw mill and bag house repair and maintenance, kiln cooler repair, RABH fabrication; - MS Joist-raw mill and bag house repair and maintenance, kiln cooler repair; - MS Angles-r....

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....es have denied the CENVAT credit on the ground that the appellant has not produced necessary documents. He submits that the details given by them would show that the usage has been provided by the appellants and these goods have actually been used in repairs and maintenance. The total amount involved is about Rs. 3,66,761/- and period is March 2012 to October 2012. 3. The issue as to whether the ....