2013 (1) TMI 731

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.... Shri V.C. Khole, Dy. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal, against the impugned order wherein Cenvat credit has been denied on MS angle and HR sheet on the premise that the same does not cover under Chapter 72 of Central Excise Tariff Act, 1985. 2. The learned counsel appearing for the appellant contended that MS angle and HR sheet were used by the....

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.... only dispute is that whether the MS angle and HR sheet used for fabrication of storage tank are entitled for Cenvat credit or not. As per Rule 2(a) of the Cenvat Credit Rules, 2004, capital goods have been defined as reproduced below :- Rule 2(a) - "Capital goods" means (A)    the following goods namely : (i)      all goods falling under Chapter 82....