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2009 (2) TMI 320 - AT - Central ExciseCredit on capital goods - Cenvat credit on various items like MS Plates/Angles/Beams/Joists etc. - It is undisputed that the respondent has received these MS Plates/Angles/Beams/Joists etc. in their factory and utilized the same as input for fabrication of Reactors, Reactor jackets, Condensors, Receiver tanks and to build the working flat form for all around the reactors, condensers and receiver tanks. It is seen that Channels were used for structural work to erect the reactors, condensers, receiver tanks, vacuum pumps, etc., Angles for staircase steps and hand railing in the production plants. Beams/Joists used for structural work. - Chartered Engineer certified that without these props and without such usage, the machinery cannot function in the factory. – Credit not deniable – revenue’s appeal is rejected
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