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2017 (9) TMI 1717

e ground that these are not supporting structures nor capital goods as per Rule 2 (k) or Rule 2 (a) of the CCR - Held that:- The appellants have correctly availed the Cenvat credit on the items in question - reliance placed in the case of M/S J.B. DARUKA PAPER LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, LUCKNOW [2017 (9) TMI 448 - CESTAT ALLAHABAD], where it was held that Cenvat credit on that par .....

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dering the fact that in appellant s own case for earlier period vide final order No. A/70750/2017 SM (BR) dated 14/07/2017, this Tribunal allowed the Cenvat credit to the appellants relying on the decision of the Hon ble Madras High Court in the case of CCE, Tiruchirapalli vs. India Cements Ltd. reported in 2012 (285) E.L.T. 341 (Madras) and the decision of this Tribunal in the case of Singhal Ent .....

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