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2018 (10) TMI 525

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..... d January, 2009 to June, 2009? - Held that:- In various orders, it was categorically held items if used for fabrication of machinery in a cement plant, CENVAT credit needs to be allowed. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/1873/2010 - A/31120/2018 - Dated:- 28-8-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P. VENKATA SUBBA RAO, MEMBER (TECH .....

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..... tion of various machineries in support filed a detailed reply indicating so. The Adjudicating Authority after following due process of law, confirmed the demands raised along with interest and imposed penalties. 5. Learned Counsel submits that similar issues have been disposed by this Bench in assesses favour in the following cases: Singhal Enterprises Pvt. Ltd., Vs. CCE, Raipur [2016 (341) .....

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..... e of M/s. Bharati Cements Ltd. 6. Learned Departmental Representative reiterates the findings of the lower authorities. 7. On perusal of the records, we find that the issue is correctly stated by both sides is regarding eligibility to avail CENVAT credit of the Central Excise duty paid on MS plates, beams, channels etc., during the period in question and these being utilized for fabricatio .....

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