2014 (12) TMI 536

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..... issue involved is whether the appellants are eligible for CENVAT credit of duty paid on inputs such as MS Channels, Beams, Joists, Coils, H.R. Plates, G.C. Sheets, and H.R. Sheets etc. Learned counsel submitted that these items were used during the period from July 2009 to January 2011 for the purpose of setting up of the factory and the inputs were utilized in the fabrication of parts, components .....

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..... has been held that credit would be admissible. He also submits that in some cases, the appellant may not be eligible since from the photographs of plant submitted it appears that the resulting items can be considered as supporting structures. This according to the learned counsel may involve CENVAT credit of about Rs. 5 lakhs. 2. Learned AR vehemently opposed the submissions of the learned couns .....

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..... relied upon is also required to be considered in detail. It has to be noted that chartered engineer certificate is fairly detailed one and appellant has also produced photographs of plant and machinery produced for setting up of the factory. There are several items which can be straightway considered as parts/components and there are also some items of machines which are clearly covered by the de .....

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