2019 (2) TMI 1227

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....hri T.K. Sikdar (AR) ORDER Per: Ramesh Nair The issue involved is that whether the appellant is entitled for cenvat credit in respect of steel materials such as Angels, Channels, TMT Bars, etc. 2. Sh. W. Christian Ld. Counsel appearing on behalf of the appellant submits that the period is prior to 07.07.2009. The adjudicating authority denied the cenvat credit only on the basis of prin....

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....atories (P) Ltd 2010 (6) TMI 763-CESTAT As regard use of inputs, he submits that the said steel goods were used in making support structure for plant and machinery and factory shed. He submits that the demand is otherwise time bar as period is March 2006 to April 2009, and SCN was issued on 11.03.2011. 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reit....

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.... is prior to 07.07.2009. However, as per the admission of the appellant in their submission made before adjudicating authority, these steel materials was not only used for support structure but also used for erection and fabrication of factory shed. However, bifurcation of this was not verified that how much material was used for support structure and how much for factory shed. On the material use....