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2016 (4) TMI 1219 - AT - Central ExciseCENVAT credit - items being steel castings, bronze ingots, HR Plates, Shapes & Sections, Billets, Round, I & S Bars, Sq. Tools, asbestos sheet etc. falling under Chapter 72, 68 - Held that: - it is an admitted fact that the appellants have utilized items in question in the factory of production, most of the items in question have been used in fabrication of further items or plant - the items in question are utilized in the factory of production on which Cenvat Credit have been rightly taken, are allowable under the amended definition of inputs - appeal allowed - decided in favor of assessee.
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