CENVAT Credit Denied: M.S. Bars, Rods, Angles, Channels, and Beams Not Used in Eligible Production Activities.

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....CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in production/manufacturing of end products. Therefore, this report cannot be made basis to establish that the goods under the impugned proceedings were used for making of capital goods, pollution control equipment or in repair & maintenance of capital goods. - AT....