2020 (9) TMI 300

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....eepak Kumar Bajpai, C.A. For the Respondent : Ms. Tamanna Alam & Shri N. Chandra, Authorised Representatives ORDER ANIL CHOUDHARY: The issue relates to disallowance of cenvat credit on certain items of Iron Steel, G.I. Flat, MS Beam, MS channel, Flats, Joist, old and used plates, New MS Plates, PPGI profiles sheets etc. which have been admittedly used in erection of EOT crane (during t....

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....ring production of dutiable goods. The appellant is engaged in the manufacture of TMT bars which are cleared on payment of duty. The Court below have rejected the cenvat credit on the ground that these items are falling under chapter heading 72 and 73, and thus not specified under Rule 2A(a) of Cenvat Credit rules. 3. Heard both sides, 4. Having considered the rival contentions, I find that ....

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....726 wherein it has been held that inputs and input service used in the fabrication of capital goods are eligible inputs for the purpose of cenvat credit. Accordingly, these appeals are allowed, the impugned order is set aside. The appellant is held entitled for the cenvat credit. 6. Learned counsel informs that they have debited the cenvat credit under dispute under protest, at the time of inve....