2013 (10) TMI 1270

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..... d that:- CCE, Visakhapatnam - II vs. Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] - All these goods were used to provide output service for which those are eligible to get Cenvat credit of the excise duty paid - Just because the Coke Oven Battery was installed on the foundation made using the above goods and that resulted in civil structure that does not disentitle .....

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..... hich those are eligible to get Cenvat credit of the excise duty paid thereon. Just because the Coke Oven Battery was installed on the foundation made using the above goods and that resulted in civil structure that does not disentitle the appellant to the Cenvat credit. To support his contention, he relies upon the decision of the Hon ble High Court of Andhra Pradesh in the case of CCE, Visakhapatn .....

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..... missioning and installation service. 4. It appears that the definition of the term input has undergone amendment w.e.f. 01/4/11 excluding above items to enjoy Cenvat credit. Learned Counsel says that in all three show cause notices the periods involved are before 01/4/11. 5. Keeping in view certain observations of Hon ble High Court of Andhra Pradesh in the cited decision and also the law exis .....

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