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2013 (2) TMI 7 - CESTAT AHMEDABADCenvat credit on HR Coils, MS Plates, Channels, HR Plates denied - Held that:- As there was no allegation that the storage tanks which were fabricated out of these inputs were embedded to the earth the factual findings of the FAA are not disputed in the grounds of appeal anywhere nor is there any allegation in the show cause notice thus eligible to avail cenvat credit, as decided in cases Ispat Industries Limited case [2005 (9) TMI 171 - CESTAT, MUMBAI], KCP LTD. [2008 (10) TMI 177 - CESTAT, BANGALORE], SHREE VIRANGANA STEEL LTD[ 2007 (11) TMI 295 - CESTAT, MUMBAI.
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