TMI Blog2018 (3) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... boilers, support structures for plant & machinery - the appellant is eligible to avail cenvat credit on MS plates, MS Flats, MS coils, angles, channels, TMT bars etc. CENVAT credit availed on xerox copies of the invoices - Held that: - the matter may be remitted back to the adjudicating authority to reconsider the issue afresh as they will be able to produce the original copies of the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods. 4. Ld. CA submits that cenvat credit was availed by them on fabrication of storage tanks, boilers, support structures for plant machinery. The law is settled by Hon ble High Court of Karnataka in the case of SLR Steels Limited [2011-TIOL-892-HC-KAR-CX] and in the case of CCE Tiruchirapalli vs. India Cements Limited [2012 (285) E.L.T 341 (Mad.)]. As regards the confirmation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed on various inputs like MS plates, MS Flats, MS coils, angles, channels, TMT bars etc., that the law is squarely decided by various decisions of Hon ble High Courts of Madras and Karnataka in the following cases. i) [2011-TIOL-892-HC-Kar-CX] in the case of SLR Steels Limited ii) [2012(285) E.L.T 341 (Mad.)] in the case of India Cements Limited 7. It is now clear that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue afresh as they will be able to produce the original copies of the invoices. We consider the plea of Ld. CA and remit the matter to the adjudicating authority to reconsider the issue of eligibility of cenvat credit of ₹ 2,93,090/- , subject to production of original documents. While doing so, the adjudicating authority should follow the principles of natural justice before arriving at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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