2018 (10) TMI 1468

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....hirajan, Assistant Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 02.07.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Executive Paper falling under ....

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....r, appellant filed appeal before the Commissioner on the ground that they are eligible to avail cenvat credit on steel items which are used as supporting structure of the capital goods hence these goods are used in supporting the capital goods which are in turn used in the manufacture of excisable goods which are cleared on payment of duty. After considering the submissions of the appellant, the l....

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....upporting structure of capital goods. In support of his submission, he relied upon the following decisions: • Kisan Sahkari Chini Mills Ltd. Vs. CCE, Lucknow - 2013 (292) E.L.T. 394 (Tri.-Del.) • CC, CE & ST, Guntur Vs. Andhra Sugars Ltd. - 2014 (305) E.L.T. 150 (Tri.-Bang.) • Singhal Enterprises Pvt. Ltd. Vs. CCE, Raipur - 2016 (341) E.L.T. 372 (Tri.-Del.) ....