2018 (3) TMI 842

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....S. PRASAD, Adv for the Appellant. Mr. SURESH KUMAR, A.R. for the Respondent. [Order per: C. J MATHEW] This appeal is directed against order-in-original No. 01/2011-CE-HYD-III-Adjn dated 13.01.2011. 2. Heard both sides and perused the records. 3. The issue involved is regarding the CENVAT credit of the Central Excise duty paid on various inputs like MS Angles, Shapes, Sections, Plate....

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....the receipt of these inputs and consumption thereof for the stated purposes. Learned counsel submits that they have not availed CENVAT credit of the Central Excise duty paid on these inputs which are used for construction of immovable property. Taking the responsible statement made by the learned counsel on record, we hold that the issue involved in this case is now squarely covered by the followi....