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2016 (8) TMI 488 - CESTAT BANGALORECenvat credit - Steel items - MS channels, MS beams, MS angles, HR coils/sheets and MS Joists used for construction and maintenance of structures for supporting capital goods and for construction of gypsum shed used for storing gypsum - Held that:- in view of the ratio of Supreme Court decision in the appellant's own case where it was held that the goods which are used in construction of concrete structure and foundation on which the various heavy machineries in a cement plant was to be erected are entitled for CENVAT Credit. Therefore, the appellant is entitled to CENVAT credit on the disputed items. - Decidde in fvaour of appellant
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