2018 (3) TMI 1481

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....for the Revenue ORDER Per Shri Anil G. Shakkarwar Appellant are a sugar mill. Dispute in this case is as to whether they are eligible for Cenvat Credit in respect of MS angles, channels, beam, HR coils etc. which according to them except for use of a very small quantity in fabrication of supporting structure have been used for fabrication of capital goods. Revenue entertained a view that the ap....

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....aid order, appellant is before this Tribunal. 2. Heard the Id. Counsel for the appellant, who has pleaded that small quantity of steel items involving Cenvat Credit of Rs. 4.5 Lakhs were used for supporting structures and remaining quantity of steel has been used for fabrication of various capital goods which were used in the manufacture of final product. Further he has submitted that period invo....