2017 (10) TMI 1494 - SCH - Central Excise

CENVAT credit - plates, MS angles, MS channels, MS plates, HR sheet, MS joist and welding rods, etc. - denial on the ground that the appellate authority without examining the records of the respondent, has extended the Cenvat benefit - it was decided that credit rightly allowed - HELD THAT - There is no merits in the SLP - SLP dismissed.