2020 (9) TMI 300

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....espondent : Ms. Tamanna Alam & Shri N. Chandra, Authorised Representatives ORDER ANIL CHOUDHARY: The issue relates to disallowance of cenvat credit on certain items of Iron Steel, G.I. Flat, MS Beam, MS channel, Flats, Joist, old and used plates, New MS Plates, PPGI profiles sheets etc. which have been admittedly used in erection of EOT crane (during the gestation period) for the new factory, a....

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....ant is engaged in the manufacture of TMT bars which are cleared on payment of duty. The Court below have rejected the cenvat credit on the ground that these items are falling under chapter heading 72 and 73, and thus not specified under Rule 2A(a) of Cenvat Credit rules. 3. Heard both sides, 4. Having considered the rival contentions, I find that it is admitted fact that the items have been util....