2017 (5) TMI 648

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..... 6 (9) TMI 682 - CESTAT NEW DELHI], where the Cenvat credit on steel plates and M.S. channels which were used for fabrication was allowed - credit allowed - appeal dismissed - decided against Revenue. - E/2789/2012-DB - Final Order No. 52850/2017 - Dated:- 7-4-2017 - Mr. (Dr.) Satish Chandra, President and Mr. Ashok K. Arya, Member (Technical) Shri H.C. Saini, D.R. - for the appellant .....

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..... der Chapter Heading 72 of the First Schedule to the Central Excise Tariff Act, 1985, used for fabrication of manufacture of the capital goods and repairs and maintenance. Being aggrieved, the department has filed the present appeal. 4. With this background, we have heard Shri H.C. Saini and Shri Hemant Bajaj, ld. Counsels for the parties. 5. After hearing both the sides, it appears that for .....

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..... also come up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd Vs. CCE 2016-TIOL-2451-CESTAT-DEL., where the Cenvat credit on steel plates and M.S. channels which were used for fabrication was allowed. 7. In the light of above discussions and by following our earlier order (supra), we find no reason to interfere with the impugned order. The same is hereby sustained along wit .....

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