2016 (1) TMI 1285

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.... respondent. Order Per: Sulekha Beevi, C.S. The issue involved in this appeal is whether credit availed on the duty paid on MS angles, channels, beams, HR plates, coils, steel tubes etc. is admissible or not. 2. The appellants are manufacturers of sugar and molasses and are registered with the Central Excise Department. They are also availing credit on inputs and capital goods. On scrutiny of....

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....erred this appeal. 3. The learned counsel Shri B. Venugopal appearing for the appellant submitted that the MS items were used for fabrication of supporting structures, platform for equipments and fabrication of capital goods which are integral part of the factory. The appellants in their letter dt. 11/02/2009 has explained the usage of these items. That without such support structures, the capita....

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....sions and perused the records carefully. The issue whether steel items used in the fabrication of supporting structures, platforms for equipment and interconnecting pipelines to the equipments like evaporators, sugar melting system is eligible for credit is no longer res integra. In the decisions cited by the appellant, the view taken by the various High courts is that credit is admissible. In Mun....