2017 (9) TMI 144

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..... a Heard both sides. 2. This appeal is filed against OIA-128/2011-AHD-III-DSINGH/COMMR-A-/AHD dt 16/08/2011 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-III. 3. Briefly stated the facts of the case are that the appellant has availed Cenvat Credit on SS Plates, MS Billets and Joists etc., used in the factory with various capital goods. Alleging that the said items fall under .....

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..... f SS Plates, MS Billets and Joists in the capital goods, the Ld. Advocate submits as follows: "MS Plate : Used in rolling mill for movement of goods for passing from one mill to another. The red hot raw materials have to pass from one unit to another to get the desired parameter. For smooth movement of the rolled materials a smooth and flat surface is required. The flat and smooth surface has bee .....

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..... w of the decisions in the case of CCE, Visakhapatanam Vs Decan Sugars Ltd - 2005(187) 351 (Tri. Bang.), M/s Associated Cement Companies Ltd Vs CCE, Bhopal (Tri. Delhi) - 2006(200) ELT 71 (Tri. Del) and M/s Chemplast Sanmar Ltd Vs CCE, Tiruchirapalli - 2007(207) ELT 92 (Tri. Chennai). 6. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 7. From the use of afore .....

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