2016 (12) TMI 536

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.... 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) (ii) of the Cenvat Credit Rules, 2004. 2....

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....3 -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. 12.2.13 -do- 2274 MS Plate 72162100 2588 52 26 2666 Weak portion of syrup sulphitor, molasses 6.   12.2.13   -do- 2275 Angle 72162100 37398 748 374 38520 Supply Tanks & sugar melters 7. 30.9.13....