2018 (4) TMI 1017

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..... s directed against order-in-appeal SK/56/Th-1/2017 dated 20012.2016. 2. Heard both sides and perused the records. 3. On perusal of records it transpires that the issue is regarding eligibility to avail CENVAT Credit on modular partitions, flame proof partitions, Quartz plate, verticals panel, non-walkable ceiling, PCQI door etc. It is the claim of the appellant that the above machinery and modul .....

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..... came up before the Tribunal and the Tribunal vide its final order No.60401/2017 dated 15.0302017, following the judgement of Rane Brake Lining Ltd, (supra), held in favour of the assessee therein where similar items of pre-fabricated structures were used for fabrication of cold room. Ratio of the said judgement would apply in this case also. Accordingly, respectfully following the same, I hold tha .....

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