2016 (12) TMI 718

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..... in the above appeal is  the admissibility of  credit availed on MS Angled, Plates , Channels etc. 2.  The appellants are manufacturers of bulk drugs and are availing the facility of Cenvat credit on input and capital goods. A show cause notice was issued on 24-11-2009  covering the period December, 2006 to July, 2009,  alleging irregular availment of  credit on MS A .....

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..... t  was availed   prior to 07-07-2009 and the Ld. Counsel  argued that the demand has been confirmed by the department merely  relying on the  decision laid in Vandana Global Ltd. (2010(253)ELT-440(Tri. Lb) 4.  Against this the Ld. AR Gunaranjan reiterated findings in the impugned order. He submitted that the subject items do not fall  within the definition .....

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..... Ltd Vs CCE, Chennai reported in 2015-TIOL-650-HC-MAD-CX, the Honble High Court of Madras held that credit availed on MS items used for fabricating structural support is eligible, as without such support of the  machines cannot be used without vibration and manufacturing process cannot be carried out. The Tribunal in the case of CUS & CE Viskahapatnam Vs APP Mills Ltd. had occasion to consid .....

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