2019 (3) TMI 239

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....ORDER Per: Ramesh Nair The issue involved is that whether the appellant are entitled for Cenvat Credit on various materials namely S.S. Corrugated Flexible House Pipes, Stoplik style, PTFE Gasket, Plastic Mould Articles, M.S. Reactor Kemrok Perforated Trays, G.I. Bolts, and Nuts/Zubc/washers, Ball Zinc Plated (Nut), G.I. Nut Ball, Plain washers-zinc plated, etc. 2. Shri. S.J.Vyas, appeari....

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.... Vs. Saraswati Sugar Mills-2004 (178) E.L.T. 804 (Tri.-Del). 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the Revenue has proposed denial of credit on the ground that the goods are not covered under the capital goods, however, the same are inputs which are excluded under the exclusion category in the definition of inputs. As per L....