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2018 (4) TMI 1080 - AT - Central ExciseCENVAT credit - inputs/capital goods - Shape section/MS Angle/Channel/Girder/plate (7208/7216), M.S. Column, H.R. Coils, H.R. Cobbler Plates, CR Sheets, Steel Bars, M.S. Bar, etc - Held that: - the items in dispute are either components of capital goods or inputs which have been used in manufacture of capital goods, which are further used in the factory of the appellant for manufacture of dutiable goods like sugar and molasses etc. - the appellant is entitled to CENVAT Credit - appeal allowed - decided in favor of appellant.
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