2017 (9) TMI 1552

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.... Sri A.K. Biswas, Supdt. (A.R.) for the respondent(S) ORDER Per: Shri P.K. Choudhary  Briefly stated the facts of the case are that M/s. Hindalco Industries Ltd., the assesse is engaged in the manufacture of aluminium and carbon electrodes paste classifiable under Chapter 76 and 38 of Central Excise Tariff Act, 1985. They availed CENVAT Credit on capital goods and various inputs. Sho....

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....e appeals. 2. Heard both sides and perused the case records. The Ld.Counsel on behalf of the assessee submitted that the Commissioner (Appeals) rightly allowed the Cenvat Credit on tower materials following the various decisions and Boards circular. He has filed a compilation of case laws and the Boards circular against the appeal filed by the Revenue. The Ld. A.R. on behalf of the Revenue, d....

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....acts of the present case on eligibility of the Cenvat Credit on transmission tower materials is required to be examined in the light of the said decision. 3. Regarding the appeal filed by the assessee in respect of admissibility of Cenvat Credit on structural support, the Commissioner (Appeal) observed that the credit has been availed on various support structures namely platform and stairs for....