2013 (8) TMI 686

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..... used in making of supporting structures – Held that:- To the extent, the use of the steel is for fabrication of sugar mill machinery or its parts or pipes and tubes, the Cenvat credit would be admissible. The Cenvat credit would be inadmissible only in respect of that quantity of steel which has been used for supporting structures - Matters are remanded to the original Adjudicating Authority for d .....

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..... ther the appellant are eligible for Cenvat credit in respect of shapes and sections, Joists, Channels, MS Girders, Tropozodial Sheets, Channels, H.R. Coils etc. According to the appellant these items were used by them in the factory for fabrication of various components of the sugar mill machinery and also the pipeline and only some quantity had been used in making of supporting structures. Accord .....

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..... in the appellants own case for the previous period has vide final order No. 55805-55813/2013 dated 14/3/13 remanded the matter to the original Adjudicating Authority for denovo decision after considering the appellants claim regarding the use of the steel items, in question. Accordingly, the impugned orders are set aside and the matters are remanded to the original Adjudicating Authority for de .....

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