2016 (12) TMI 536

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....or the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order wherein cenvat credit availed on channels, angles, MS Sheets, Plates, Joist used for purpose of manufacture and this allowed by the authorities below. On the ground that cenvat credit on these items is not available as the contrary items, therefore, they do not qualify as capital goods as per Rule 2(b) ....

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....sed for replacement of worn out 2.   22.08.13 -do- 2241 Angle 72162100 6902 136 69 7107 Portion of bagasse carrier through 3. 21.08.13 -do- 2232 HR plates 72085210 58624 1172 586 60382   4. 21.8.13 -do- 2231 Plate 72085110 10844 216 108 11168 Used for replacement of worn out 5. 12.....