2016 (10) TMI 1183

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...., DR - For the Respondent JUDGEMENT Per Mrs. Archana Wadhwa : Two legal issues are involved in the present appeal. The first issue is as to whether the appellant is entitled to avail cenvat credit paid on various iron and steel items like MS Round, MS angles, Steel Strappings, etc., which stand used in the repair and maintenance of plant and machinery. I find that the said issue stands se....

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....ot and it includes accessories of final products cleared along with the final product. The issue before the Hon'ble High Court was against the cenvatable of the packing materials. The Hon'ble High Court observed that the final products cleared along with the packing material are entitled to the benefit of credit paid on the packing materials. There is no doubt in the present case that stee....