2010 (10) TMI 981

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..... Shri A.B. Niranjan Babu, SDR, for the Respondent. ORDER Cenvat credit of ₹ 2,14,182/- has been denied to the appellants in respect of capital goods received in their factory in February - March 2000 but installed on or after 1-4-2000. Further, deemed credit of ₹ 2,08,466/- has been denied on the ground that in respect of MS ingots (inputs) procured by the assessee from their other u .....

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..... We, therefore, agree with the appellant that they are entitled to credit of ₹ 2,14,182/-. As regards the balance amount, in the light of the decisions of the Tribunal in Shiva Agrico Implements Ltd. v. C.C.E. - 2002 (149) E.L.T. 716 and C.C.E., Coimbatore v. Sonal Vyapar Ltd. - 2009 (245) E.L.T. 642, credit is admissible. We, therefore, extend credit of this amount also. In the result, the i .....

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