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2013 (9) TMI 1089 - AT - Central ExciseCENVAT credit - MS Angles, Channels, Bars, Plates, Joists etc. - steel items used for making Gantry for EOT Crane and also for installation of conveyor for handling of material - whether the steel items, in question are eligible for Cenvat credit? - Held that: - the Tribunal in the case of Mastech Technologies Pvt. Ltd. v. CCE, Jaipur-I [2013 (5) TMI 241 - CESTAT NEW DELHI], has held that the steel items used for fabrication of Gantry rails on which the EOT cranes moves would be eligible for Cenvat credit - Since, without Gantry, the EOT crane cannot function the same has to be treated as part of the EOT crane and, hence, the steel items used for production of goods for manufacture of final products would be eligible for Cenvat credit - the steel items used for fabrication of conveyor system for handling of material would also be eligible for Cenvat credit as input - appeal allowed - decided in favor of assessee.
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