2015 (5) TMI 1091

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....J) Shri Anurag Kapoor, Advocate, for the Appellant. Ms. Ranjana Jha, DR, for the Respondent. ORDER The appellants are in appeals against the impugned orders denying the Cenvat credit on steel items namely MS sheet, MS coils, etc. on the premises that these items do not qualify as input/capital goods as per Rule 2 of the Cenvat Credit Rules, 2004. 2. The facts of the case are that appella....

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.... as input/capital goods in their factory. Aggrieved from the said orders appellant is before me. 3. The ld. Counsel for the appellant submits that before taking Cenvat credit they have duly informed to the Department that they are availing Cenvat credit on these items and these items have been used for specific purpose i.e. MS Tray which shall be used for further manufacturing of final produ....

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....on. 6. In this case before taking the Cenvat credit on these items appellant has intimated to the department that they are procuring MS sheets/coils for fabrication of MS Trays through job worker which will ultimately be used for manufacturing of final product. The said letter is on record and same has not been disputed by the Revenue. Further, appellant has produced a detailed chart on usag....