2008 (4) TMI 299

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....or the Respondent. [Order per : P.G. Chacko, Judicial Member.]. - After examining the records and hearing both sides, we have found prima facie case for the appellants against the impugned order for recovery of Cenvat credit amount of over Rs. 2 crores from the assessee for the period from August, 2006 to May, 2007. The above credit was taken on items such as cement, MS plates, MS angles, MS sh....

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....uctural support to the cement plant would be eligible for capital goods credit under (iii). Alternatively, it is submitted that the aforesaid items can also be treated as 'inputs' in terms of the definition of this term given under rule 2 ibid. Case law has been supplied in support of both the propositions. Learned SDR, however, has vehemently opposed the assessee's claim for Cenvat credit on ceme....