2013 (11) TMI 1105

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..... - if the steel items are used for fabrication of capital goods, the same would be cenvatable - Part of the demand would be within limitation - Goods were used for fabrication of capital goods, appellant is directed to deposit of amount of Rs. One lakh thirty thousand as re-deposit – upon such submission rest of the duty to be waived till the disposal – Partial stay granted. - Appeal No. E/56781/ .....

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..... that steel items used as supporting structures are not cenvatable items. However it stands held that if the steel items are used for fabrication of capital goods, the same would be cenvatable. 3. The ld. Advocate assailed the impugned order on the ground that some of the items were used for fabrication of plant and machinery. In this case the appellant would be entitled to availed Cenvat Credit. .....

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