Cenvat allowed on steel items used in fabrication of capital goods and their accessories inside manufacturing premises

M/s Jai Balaji Industries Limited (Appellant) has filed the current appeal being aggrieved against Order-in- Original dated March 10, 2016 (OIO) passed by the Ld. Commissioner of Central Excise, Customs, Service Tax, Durgapur. Factually, the Appellant is engaged in the manufacture of iron and steel products of different grades classifiable under Chapters 72 & 73 of the first schedule to the Central Excise Tariff Act, 1985. They had availed Cenvat credit on Angles, Channels, Joists, Beams, TMT Bars, Plate, H.R. Coils, H.R. Sheets, Rounds, Sheets. Billets, Flats, Paints, Rails, Castings, Coi...