TMI Blog2014 (12) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been used for fabrication of machinery within the factory has some merit and the issue is debatable and arguable. Further there is a decision of Hon'ble High Court of Madras [2011 (8) TMI 399 - MADRAS HIGH COURT] which is relied upon is also required to be considered in detail. It has to be noted that chartered engineer certificate is fairly detailed one and appellant has also produced photogra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are eligible for CENVAT credit of duty paid on inputs such as MS Channels, Beams, Joists, Coils, H.R. Plates, G.C. Sheets, and H.R. Sheets etc. Learned counsel submitted that these items were used during the period from July 2009 to January 2011 for the purpose of setting up of the factory and the inputs were utilized in the fabrication of parts, components and accessories for the sponge iron ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admissible. He also submits that in some cases, the appellant may not be eligible since from the photographs of plant submitted it appears that the resulting items can be considered as supporting structures. This according to the learned counsel may involve CENVAT credit of about ₹ 5 lakhs. 2. Learned AR vehemently opposed the submissions of the learned counsel. He submits that immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be considered in detail. It has to be noted that chartered engineer certificate is fairly detailed one and appellant has also produced photographs of plant and machinery produced for setting up of the factory. There are several items which can be straightway considered as parts/components and there are also some items of machines which are clearly covered by the definition. Under these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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