2015 (11) TMI 829

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.... For the Respondent : Shri R.k.Mishra, AR JUDGEMENT PER: ASHOK JINDAL The appellant are in appeals against the impugned order denying the cenvat credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. on the premises that these items are neither inputs nor capital goods. Therefore, the appellant is not entitled to take cenvat credit in vi....

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....find that these items are used for fabrication of storage tank, sugar grader and for structural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim of cenvat credit of Rs. 6,921/-, which is disallowed. In these terms, I hold that the appellant is entitled to take cenvat credit in dispute except cenva....