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2017 (8) TMI 1702
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.... Mall, Assistant Commissioner (AR) ORDER In dispute in this appeal of M/s Castwell Industries Pvt Ltd, manufacture of refractory materials, against order-in-appeal no. NGP/EXCUS/000/APPL/261/14-15 dated 20th January 2015 of Commissioner of Central Excise (Appeals), Nagpur is the entitlement to avail CENVAT credit of Rs. 75,908 on MS plates, angles, channels, beams and rounds procured in 2008....
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....ity on this, as well as the ineligibility of steel items to be considered as capital goods or as inputs as defined in rule 2 of CENVAT Credit Rules, 2004, it was also held that the contentions of the appellant were contradictory and hence not taxable. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. 4. The use of steel items for fabrication of structures and stru....