2017 (8) TMI 694

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....Appellant Shri Rajeev Ranjan (Joint Commr.) AR, for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant manufacturer of V. P. Sugar and molasses have rightly availed Cenvat credit of Rs. 99,94,125/- during the period 2005-06 to August 2008 on goods like M.S. Plates, M.S. Channels, H. R. Coils, M.S. Angles, etc. by treating these goods as inputs. 2.....

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....0 M.T. That the items in question have been used in fabrication of parts of various machines and equipment, being huge in size, like molasses storage tank, bagsse handling system, flush tank, evaporator bodies, boiling house, pipe lines, pans, filter clarification system, pan supply tanks, juice heater, cane carrier, centrifugal machine, crystallizer and conveying system, etc. From some items, sta....

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....urt in the case of India Cements Ltd. - 2015 (321) ELT 2009 (Mad) = 2015 - TIOL - 650 - HC-Mad-CX have held an assessee is entitled to Cenvat credit on input being items of iron and steel utilized in fabrication of capital goods and repair thereof as well as in fabrication of support and staging structures without which no manufacture of excisable products can take place. The Learned Counsels have....