2015 (10) TMI 1177

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..... , it was held that use of such items in fabrication of capital goods is permissible for the purpose of CENVAT credit. Learned advocate for the Respondent has also brought to my notice the latest decision of this Bench in the case of CC Guntur Vs Andhra Sugars Ltd [2014 (2) TMI 548 - CESTAT BANGALORE] wherein credit in respect of identical items was allowed. As such, I find no merits in the Revenue .....

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..... have also produced Chartered Engineer's certificate and as such by relying upon various earlier decisions, he has held that such use is required to be considered as used in the fabrication of capital goods, in which case the credit would be admissible. He has relied upon various earlier decisions of the Tribunal. 3. Revenue has not produced any evidence to show that such iron and steel item .....

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