2016 (1) TMI 1203

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..... used for installation, erection of plant and machinery/spares/parts/components of capital goods - The issue is settled in the decision laid in Mundra Ports and SEZ Ltd. [2015 (3) TMI 661 - MADRAS HIGH COURT] wherein it was held that credit is admissible on MS items used for support structure of capital goods/components/ parts - credit allowed - appeal allowed - decided in favor of assessee.
Ms .....

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..... icating authority confirmed the disallowance of credit and ordered recovery of ₹ 12,20,919/- along with interest and imposed equal amount of penalty. The appellants carried the issue in appeal and vide the order impugned herein, the Commissioner (Appeals) upheld the demand of interest and penalty. Being aggrieved, the appellants have approached the Tribunal. 3. On behalf of the appellant th .....

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..... arned AR Shri Deepak supported the findings in the impugned order and contended that credit on the impugned items is not admissible. That the demand has been rightly confirmed by the authorities below. 5. I have heard the rival submissions made before me and perused the records. The period involved in the present case is June. 2003 to December, 2006. The appellant has produced the Chartered Engin .....

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