2018 (3) TMI 840

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..... ce control room etc. - Hon’ble High Court of Madras in the case of Thiru Arooran Sugars Vs CESTAT [2017 (7) TMI 524 - MADRAS HIGH COURT] has specifically held that these items are eligible for availment of CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant. - E/MISC/236/2012 in E/902/2011-DB - A/30227/2018 - Dated:- 19-2-2018 - MR. M.V.RAVINDRAN, MEMBER (JUDICIAL) A .....

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..... rage systems and water cooling system. 3. On consideration of the submissions made by both sides and perusal of records, we find that there is no dispute as to the fact that these items were received in the factory premises and consumed for fabrication of various frame works for lift operation, furnace control room etc. We find that the adjudicating authority has based his findings for denial o .....

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