2016 (1) TMI 1202

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.... C.S.] 1. The appellants is aggrieved by the denial of credit on M.S. Items used for manufacturing capital goods. 2. The appellants are manufacturers of Pig Iron falling under Chapter 72 of CETA, 1985. They are also availing Cenvat Credit on inputs and capital goods. During scrutiny of ER-I return, it was observed that appellants availed credit on the duty paid on goods/items like Plates, channe....

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....Steel Tubes were used in fabrication and erection of Hot blast stoves, Ducts, dust catcher, structure, bustle main, gas cleaning plant etc. Pipes were used in Hot blast stove cooling online, and return line, tuyer cooling etc. Channels etc. were use for hot blast stove, Blurt furnace chimney, staircase to chimney top and the like. They have also furnished photographs showing the use of the impugne....