2017 (12) TMI 324

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.... Supdt (AR), for Respondent ORDER Per: Anil Choudhary The issue in this appeal is arising out of Order-in-Original No.21/COMMR/LKO/CX/2010 dated 30/07/2010 passed by Commissioner of Central Excise & Service Tax, Lucknow. 2. The issue in this appeal relates to admissibility of Cenvat credit of items being plates, shape and section, M.S. Angles, G.P. Coil/Sheet, H.R. Coil, C.R. Strip, M.S. Chann....

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....ed to earth are also not covered in the definition of capital goods. Learned Commissioner also observed that items of Chapter 72 and 73 are not eligible for the credit. Aggrieved by the said order, appellant preferred appeal before this Tribunal. 4. Heard the learned Counsel for appellant, who has argued that there is no dispute on the use of the steel items in their factory in as much as show ca....

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....ned A.R. for Revenue who has relied on the impugned Order-in-Original. 6. Having considered the rival submissions, we find that the issue of Cenvat credit on the items in question has been decided in favour of appellant-assessee, in the case of M/s Dhampur Sugar Mills Ltd. (supra) and India Cement Ltd. (supra) wherein the goods had been used as support structural of capital goods or for modificat....