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2018 (3) TMI 842 - AT - Central ExciseCENVAT credit - inputs/capital goods - MS Angles, Shapes, Sections, Plates, Rods, Rounds, Beams, Joists and H.R. Coils/Sheets - Held that: - there is no dispute as to the receipt of these inputs and consumption thereof for the stated purposes - Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Vs CESTAT [2017 (7) TMI 524 - MADRAS HIGH COURT] has specifically held that these items are eligible for availment of CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant.
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