2016 (12) TMI 1040

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....Shri H.K. Thakur. This Appeal has been filed by the Appellant against Order-in-Appeal No.72/Kol-III/2012 dated 05.06.2012 passed by the Commissioner(Appeal-I) of Central Excise, Kolkata under which Order-in-Original dated 30.03.2009 passed by the Adjudicating Authority was upheld. 2. None appeared on behalf of the Appellant today when the case was taken up for disposal today. 3. Shri S.S. Chatt....

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....tter has clearly held that the fabricated steel structures and fish plates are not capital goods. That any inputs of such structures/fish plates are not eligible to Cenvat Credit under Rule 2 of CCR. 4. Heard the ld.AR and perused the case records. 5. The issue involved in the present proceedings is whether Cenvat Credit with respect to items used in fabricated steel structures and fish plates a....