2013 (8) TMI 311

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..... of Rs.4 lakhs (Rupees Four lakhs only) within a period of six weeks. Cenvat credit in respect of S.S. sheets, Plates, Joists, Channels, Coils, M.S. Angles, H.R. Coils, M.S. Plates, Flanges etc - Items are used in fabrication of storage tank and also in respect of supporting structure and platforms – Held that:- The use of individual items in the manufacture of capital goods will be gone into d .....

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..... ting structure and platforms. The applicant fairly submits that the in respect of supporting structure, the credit is not available. However, during the arguments, the applicant was specifically asked whether the items like channels are used for fabrication of storage tank, the answer is negative. In these circumstances, the use of individual items in the manufacture of capital goods will be gone .....

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