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2017 (8) TMI 543 - AT - Central ExciseCENVAT credit - HR Plates, MS Beams, MS Channels, HR Cut Coils etc used for fabricating the supporting structure - Held that: - as per the certificate issued by the Chartered Engineer that the HR Plates, MS Beams, MS Channels, HR Cut coil were used towards fabrication of gantry and columns for EOT crane as well as towards fabrication of Re-heating furnace. The Division Bench of this Tribunal in the case of M/s. JSW Steel Ltd. [2017 (2) TMI 1071 - CESTAT Bangalore], has held that the cenvat credit is availed on HR Plates and Sheets etc used for setting up of blast furnace and coke over plants - Since the facts are identical except for fabrication of Re-heating furnace in place of fabrication of blast furnace, therefore, by following the ratios of the above decisions, credit is allowed - appeal allowed - decided in favor of appellant.
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