2017 (3) TMI 712

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....R) for the Respondent. [Order Per: Sulekha Beevi, C.S.] 1. The above appeal is filed by appellant being aggrieved by the disallowance of credit on MS items and TMT Bars. 2. During the period January 2010 to October 2010 the appellants who are engaged in the manufacture of cement and cement of clinkers, availed CENVAT Credit of Rs. 2,50,948/- on MS Plates, Angles, Channels etc., under the ....

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....ry. He pointed out the findings of the Commissioner (Appeals) in para 10 of the impugn a d order and submitted that the Commissioner (Appeals) has wrongly applied the judgment laid in the case of M/s Sree Rayalaseema Hi-strength Hypo Ltd., [2012 (278) ELT (A.P.)]. That the said judgment deals with credit availed on welding electrodes. That some items like TMT Bars were used for civil construction,....

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....y not fall under the definition of capital goods, the appellants are eligible for credit on MS items used in the repair of plant and machinery under the category of inputs. In the case of CCE Meerut Vs Modi Rubber Ltd., [2000 (119) ELT 197 (Tri-LB)] the Larger Bench has held that if the credit is admissible under inputs the same cannot be denied even if the appellant has availed tile credit under ....