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2018 (3) TMI 1666 - AT - Central ExciseCENVAT Credit - cement and steel bars used in the structural foundation to support the power plant - Held that:- The Larger Bench in M/S. MANGLAM CEMENT LTD. VERSUS C.C.E., JAIPUR-I [2018 (3) TMI 1547 - CESTAT NEW DELHI] held that such goods are eligible for Cenvat credit either as capital goods (accessories) or as inputs, in view of various decisions of the Hon’ble Apex court and Hon’ble High Courts referred to therein - appeal allowed - decided in favor of appellant.
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