2018 (1) TMI 358

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....ial of cenvat credit on MS Angle, channel, bars etc used for maintenance of capital goods and for the structural which support the capital goods. 2. Ld. Counsel for the appellants argued that part of the goods are used for maintenance of capital goods and other part is used for construction/ maintenance of structural.  In respect of structural the appellants have already reversed the cenvat ....

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....Credit Rules 2004.  As per Rule 2K of Cenvat Credit Rules 2004 inputs include goods used in the manufacture of capital goods which are further used in the factory of the original manufacturer. 3. Ld. AR relies on the impugned order and on the decision of Hon'ble High Court in the case of Upper Ganges Sugar & Industries Ltd. (supra). 4. I have gone through the rival submissions. 5. I fi....