2018 (3) TMI 845

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.... R. Srinivas, Superintendent /AR for the Respondent. [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Original No:  23/2012 (RS), dated 22.02.2012. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding denial of cenvat credit to the appellants on the ground (i)  credit denied on xerox copies of ....

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....e the original invoices, hence the matter may be remitted back to the adjudicating authority to reconsider the issue for denial of cenvat credit on xerox copies of the invoices. 5. Ld. DR reiterates the findings of the lower authorities, stating that  when the impugned order was passed, at that time the appellant could not furnish original copies of the invoices on which cenvat credit was ....

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....ructures for plant & machinery and we find that the ratio of the decisions at para 6 (i) and (ii) are squarely covered in the case in hand.  Accordingly, following the ratio laid down by Hon'ble High Court of Madras,  it is evident that the appellant is eligible to avail cenvat credit on MS plates, MS Flats, MS coils, angles, channels, TMT bars etc.  To that extent, appeal is allowe....