2017 (3) TMI 915

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.... for the Department. Per Mr. Anil Choudhary : The issue in these appeals arising from common Order-in-Appeal relates to admissibility of Cenvat credit of items being plates, shape and section, MS angles, GP coil/sheet, HR coil, CR strip, MS channels, paints etc. procured and used by the appellant, a manufacturer of VP sugar and molasses during the period April, 2006 to September, 2007. 2.....

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.... making structures in the factory, making platform for having acess to the machinery. As per the certificate of usage, filed by the appellant-shape and section have been used for fabrication of new distillery for alcohol distillation and mill base, staging of boiler house columns etc. SR/CR sheets have been used in fabrication of ENA tanks and other tanks. SR/HR coils have been used in fabrication....

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....ld that the issue is wholly interpretational, and as such the demand for extended period is not proper and the same was set aside. Also the penalties imposed were set aside. 3. Being aggrieved, the appellant is before this Tribunal. 4. Heard the parties. 5. Having considered the rival contentions, I find that the issue of Cenvat credit on the items in question have been decided in favour ....