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2017 (7) TMI 1108 - AT - Central ExciseCENVAT credit - inputs - Cement have been used in laying foundation of new machinery - Held that: - Hon'ble Madras High Court in the case of ‘India Cement Ltd’ [2015 (3) TMI 661 - MADRAS HIGH COURT] has held that staging and supporting structures are essential part of the machinery, so as to run the same for manufacture of dutiable finished products - credit allowed. Light fitting - Held that: - the same are also essential inputs for the purpose of manufacture of dutiable finished goods as no production can take place in darkness. Admittedly such light fitting are used in the factory of production - credit allowed. Appeal allowed - decided in favor of appellant.
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