2013 (10) TMI 844

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..... from the records that in addition to supporting structures, there are items used for connecting pipelines, evaporators, etc. - Therefore the appellant may not have a 100% case but definitely a portion of the credit would be admissible - the appellant is directed to deposit 50% of the CENVAT credit demanded – upon such compliance there shall be wavier of pre-deposit of the balance and stay against .....

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..... the decision of the Hon'ble High Court of Madras in the case of M/s. India Cements Ltd. wherein the Hon'ble High Court also took the same view as reported in 2012 (285) E.L.T. 341 (Mad.). Further, he also submits that this Tribunal in the case of A.P.P. Mills Ltd. reported in 2013 (291) E.L.T. 585 (Tri.-Bang.) took the view that credit on MS angles, plates and rounds used for fabricating structur .....

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