2018 (3) TMI 843

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..... sh Kumar, A.R. for the Respondent. Order per: M.V.RAVINDRAN ] This appeal is directed against order-in-original No. 01/2011-(C.E.) Commr dated 19.01.2011. 2. Heard both sides and perused the records. 3. The issue involved is regarding the CENVAT credit of the Central Excise duty paid on various inputs like cement, steel and steel structurals  viz MS rods, TMT bars, MS Angles, Channels etc .....

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..... 010(253)ELT 440 (Tri-LB)]. 4. On  perusal of the records, we find that there is no dispute as to the receipt of these inputs and consumption thereof for the stated purposes.  Learned counsel submits that they have not availed CENVAT credit of the Central Excise duty paid on these inputs which are used for construction of immovable property.  Taking the responsible statement made by .....

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