2012 (12) TMI 300

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..... le 2(k) of Cenvat Credit Rules, 2004 – pre-deposit waived - E/2657/2011 - 319/2012-SM(BR)(PB) - Dated:- 4-4-2012 - Shri Mathew John, JJ. REPRESENTED BY : Shri Praveen Sharma, Advocate, for the Appellant. Shri R.K. Gupta, DR, for the Respondent. [Order]. The appellants are manufacturers of GI pipes. They had obtained steel sheets and constructed one tank in which zinc can be me .....

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..... cture of capital goods used within the factory are eligible for credit. He points that this issue is covered by the following decisions of two different High Courts : Bannari Amman Sugars Ltd. v. C.C.E., Mysore - 2010 (250) E.L.T. 326 (Kar.) KCP Ltd. v. C.C.E., Guntur - 2009 (237) E.L.T. 500 (Tri.-Bang.) 4. The Advocate for the appellants submits that the appeal may be admitted without any p .....

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