2016 (11) TMI 1398

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....the Respondent : Guna Ranjan, Superintendent (AR) ORDER Sulekha Beevi C.S. (Judicial Member) The above appeal filed by the appellant aggrieved by the disallowance of CENVAT Credit availed on MS Angles, MS Channels, MS Beams etc. 2. The appellants are engaged in the manufacture of paper and paper boards and are availing the facility of CENVAT Credit on inputs and capital goods. It was o....

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....ems used for civil construction and also goods not used in the factory; that the subject items were used for fabrication of components/spares/accessories of capital goods and that appellant has produced a Chartered Engineer certificate for the purpose the subject items were used within the factory. He also submitted that the matter no longer res integra for the reason that the Tribunal, in their o....

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....rication of tubes, pipes and fittings, storage tanks, accessories of boiler, accessories of paper machines, cable trays, pulp mill etc. The appellant has also used subject items for fabrication of supporting for equipment & machinery. Ld. Counsel has explained that these platforms are not civil structures and they are of such nature that they can be dismantled, transported and re-assembled at any ....