2015 (5) TMI 1149

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....NT Per S. K. Mohanty (for the Bench): The issue involved in the present appeal is regarding eligibility of cenvat credit on MS Plates, MS Joists, MS Channels etc. The reason for denial of cenvat credit by the Authorities below are that the said goods are not confirming to the definition of 'Input' as defined in Rule 2(k) of the Cenvat Credit Rules, 2004. 2. The submissions of the Ld. Advocate f....

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.... been upheld by the Hon'ble Supreme Court reported in 2007 (214) ELT A115 (S.C.). 3. Per Contra, the Ld. DR appearing for the Revenue submitted that by nature and use of the disputed goods in the factory, the same shall not be considered as Input and to justify such stand, he has cited the decisions of Hon'ble Andhra Pradesh High Court in the case of Rayalseema Hi-Strength hypo Ltd. vs CC&CE Tiru....