2013 (6) TMI 299

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..... were used as supporting structurals only in some of the cases involving duty around Rs.45,000/- & the rest was used for fabrication of capital goods for which they are entitled to avail the credit & also placed reliance on Chartered Engineer certificate which was not produced before the authorities below and the said certificate relates to the requisite items reflecting upon the use of iron in fab .....

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..... lobal Ltd. vs. C.C.E., Raipur reported in 2010 (253) ELT 440 (Tri-LB), they are not entitled to avail the credit. 2. Ld. Advocate appearing for the appellant submits that the said items were used as supporting structurals only in some of the cases involving duty around Rs.45,000/-. The rest was used for fabrication of capital goods for which they are entitled to avail the credit. In support of t .....

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