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2018 (2) TMI 905

CENVAT credit - MS sheets, angles, channels, MS plates etc. - denial on the ground that they are being used as supporting structurals, which cannot be held to be Cenvatable after the insertion of explanation 2 to Rule 2(k) of CCR 2004 - Held that: - Reference can be made to Hon'ble Gujarat High Courtís decision in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. [2015 (5) TMI 66 .....

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impugned order. 2. We note that the main Cenvat credit stands denied to the appellant in respect of MS sheets, angles, channels, MS plates etc. on the ground that they are being used as supporting structurals, which cannot be held to be Cenvatable after the insertion of explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2005. Further a part of the credit also stands denied in respect of welding el .....

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