Cenvat credit eligible on Steel items used in setting up of sponge iron kiln

Commissioner of Central Excise & Service Tax Vs Aryan Ispat & Power Private Limited (CESTAT Kolkata) Madras High Court in the case of Thiru Arooran Sugars  has held that iron and steel items and cement used for erection of foundation and support structures would also come within the ambit of the definition of input so long as it satisfies the user test. In this case it is not in dispute that the various steel items have been used for the purpose of setting up of sponge iron kiln along with the power plant as also certified by the Chartered Engineer have been duly verified by the lower...