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2018 (3) TMI 1773 - AT - Central ExciseCENVAT Credit - input - MS Flat /Bar, MS Angle, MS Channel etc. - HELD THAT:- When on final product duty was paid and accepted by the Departmetn then appellant is entitled for cenvat credit on input as per the ratio laid down in the decision of the Tribunal in JAI RAJ ISPAT LTD. VERSUS COMMISSIONER OF C. EX., HYDERABAD-IV [2006 (7) TMI 210 - SUPREME COURT] - the appellant is entitled to avail cenvat credit in accordance with the Cenvat Credit Rules - Appeal allowed - decided in favor of appellant.
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