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TMI Blog2019 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramesh Nair The issue involved is that whether the appellant is entitled for cenvat credit in respect of steel materials such as Angels, Channels, TMT Bars, etc. 2. Sh. W. Christian Ld. Counsel appearing on behalf of the appellant submits that the period is prior to 07.07.2009. The adjudicating authority denied the cenvat credit only on the basis of principle laid down by Larger Bench decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods were used in making support structure for plant and machinery and factory shed. He submits that the demand is otherwise time bar as period is March 2006 to April 2009, and SCN was issued on 11.03.2011. 3. Sh. T.K. Sikdar Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the judgment of Hon'ble Chhattisgarh Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re adjudicating authority, these steel materials was not only used for support structure but also used for erection and fabrication of factory shed. However, bifurcation of this was not verified that how much material was used for support structure and how much for factory shed. On the material used for factory shed, the cenvat credit is not admissible as per the judgment of Hon'ble Chhattisgarh H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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