2018 (3) TMI 1481

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..... arat High Court's decision' in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT] was applicable to appellant, where it was held that The definition of Rule 2(k) was applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. The appellant is neither having any factory nor he is manufacturer. The .....

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..... venue ORDER Per Shri Anil G. Shakkarwar Appellant are a sugar mill. Dispute in this case is as to whether they are eligible for Cenvat Credit in respect of MS angles, channels, beam, HR coils etc. which according to them except for use of a very small quantity in fabrication of supporting structure have been used for fabrication of capital goods. Revenue entertained a view that t .....

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..... y the said order, appellant is before this Tribunal. 2. Heard the Id. Counsel for the appellant, who has pleaded that small quantity of steel items involving Cenvat Credit of ₹ 4.5 Lakhs were used for supporting structures and remaining quantity of steel has been used for fabrication of various capital goods which were used in the manufacture of final product. Further he has submitted tha .....

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