2018 (3) TMI 828

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant Shri Pawan Kumar Singh (Supdt.) AR, for Respondent Per: Ashok Jindal The short issue involved in this appeal is that the appellant is entitled to avail Cenvat Credit on various steel items and welding electrodes which has been used for fabrication/repair and maintenance of plant and machinery or not. 2. Heard the parties, considering the facts that the steel items has been used for fabr....