2018 (3) TMI 841

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..... there is no dispute as to the fact that these items were received in the factory premises and consumed for fabrication of various frame works for lift operation, furnace control room etc. - Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Vs CESTAT [2017 (7) TMI 524 - MADRAS HIGH COURT] has specifically held that these items are eligible for availment of CENVAT credit - credit all .....

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..... t the CENVAT credit cannot be availed of the duty paid on these items as they are not inputs nor they are capital goods. While it is the case of the appellant that these items are used for fabrication of capital goods, structural frame works for various machineries and raw-material handling and storage systems and water cooling system. 3. On consideration of the submissions made by both sides and .....

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..... LT 373 (Mad)] 2) Dalmia Cements Vs CESTAT [2016(341) ELT 102 (Mad) 3) CCE Vs India Cements Ltd [2014-TIOL-1185-HC-Mad] 5. Ratio of the above judgements was followed by this Tribunal in the case of Andhra Sugars Vs CCE Guntur [2016(343)ELT 1051(Tri-Hyd)] and Binjusaria Sponge & Iron power Pvt Ltd Vs CCE Hyderabad [2016-TIOL-1058-CESTAT-Hyderabad]. 6. In view of the foregoing and the issue being .....

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