2015 (11) TMI 829

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..... S plates, etc. - items are neither inputs nor capital goods - Held that:- Items are used for fabrication of storage tank, sugar grader and for structural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim of cenvat credit of 6,921/-, which is disallowed. In these terms, I hold that the appellant is .....

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..... -LB). 2. Heard the parties and considered the submissions. 3. Learned Counsel for the appellant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which are integral part of the capital goods. Therefore, they are entitled to take cenvat credit on these items. For availing cenvat credit on supporting structures of the boil .....

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