2017 (12) TMI 272

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....takari SSK Ltd. against demand of reversal of cenvat credit taken on steel items used for structure to support capital goods. 2. None appeared for the respondent. From the grounds of appeal, it is seen that the appellant has essentially relied on the apex court judgement in Rajasthan Spg & Weaving Mills 2010 (255) ELT 481 (SC) and the decision of the Tribunal in APP Mills Ltd. 2011-TIOL-1378-CEST....

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....ture. The facts in that case are different. 6. I find that the appellants have used the steel items on which credit has been availed as supporting structure for the capital goods. On this very issue, the Hon'ble Apex Court in the case of Saraswati Sugar Mills (supra) has given its finding as under:- "19. It appears to us, in the light of the meaning of the expression 'component parts' that t....