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2018 (3) TMI 835 - AT - Central ExciseCENVAT credit - TMT Bars, TOR steel and other bars, MS plates, MS angles, SS sheets, HR sheets, supporting structures, MS coils/plates, MS joists, HR coils, Floor/GI gratings, Galvanised step treads, Galvanised floor grills - Held that: - an identical issue in respect of Thiru Arooran Sugars vs. CESTAT, Chennai was decided by Honble High Court of Madras [2017 (7) TMI 524 - MADRAS HIGH COURT], wherein Hon'ble High Court held in favor of the appellants therein, holding that items are eligible as inputs/capital goods - appeal allowed - decided in favor of appellant.
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