2012 (8) TMI 319

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..... M - - - Dated:- 10-1-2012 - Shri Mathew John, J. Appeared for Appellant : Shri R.K. Verma, A.R. Appeared for Respondent : Shri Rashmi Malhotra/Shri Shalinder Saini, Advocates Per Mathew John: The Respondent were manufacturers of excisable goods namely M.S. Ingots. They had availed input credit of excise duty on M.S, Angles and M.S. Channel, beams, plates etc. Revenue made .....

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..... Saraswati Sugar Mills Vs. CCE 2011 (270) ELT 465 (SC) and submitted that they could not have taken Cenvat credit for such inputs used in the construction of immovable items like EOT cranes. 4. The Respondents also argue on the issue of time bar because Show Cause Notice for disallowing the credit taken in the year 2004 was issued on 8th August, 2008. 5. I have considered arguments on both .....

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