TMI Blog2017 (1) TMI 1384X X X X Extracts X X X X X X X X Extracts X X X X ..... lding Electrodes and Gases - The issue whether credit is admissible on MS items used for fabrication of as capital goods and support structures has been decided in the case of India Cements Ltd., Vs. CESTAT Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT]. The said issue was held in favor of the assessee - credit allowed - appeal allowed - decided in favor of assessee. - E/22029 & 22030/2014 - A/30 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of Apex Court in the case of Ramala Sahkari Chini Mills Ltd., [2016-TIOL-20-SC-CXLB]. 3. The issue whether MS Plates, Sheets, used for repair and maintenance is eligible, was decided in favor of the assessee by this Tribunal in the appellants own case vide Final Order No. A/30285/2016 dated 07.04.2016. The judgment of the Honorable jurisdictional High Court in the case of CCE Cus, Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form etc. The issue whether credit is admissible on MS items used for fabrication of as capital goods and support structures has been decided in the case of CCE, Tiruchirapalli Vs. India Cements Ltd., [2014 (305) ELT 558 (Mad.)] and India Cements Ltd., Vs. CESTAT Chennai [2015 (321) ELT 209 (Mad.)]. The said issue was held in favor of the assessee by this Tribunal in the Final Order No. A/30285/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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