CESTAT Grants CENVAT Credit on Angles, Beams and Plates Due to Manufacturing Use

Rathi Steel And Power Limited Vs Commissioner of C.G.S.T. And Central Excise (CESTAT Kolkata) The appeal concerned denial of CENVAT credit on various items used by the appellant during the period from October 2005 to June 2007. The disputed items included M.S. Angles, Beams, Channels, Plates, Flats, TMT Bars, Rounds, Rails, G.C. Sheets, Welding Electrodes, Nuts & Bolts, which were claimed as inputs, and C.R. Sheets, Electrical Goods, Fabrication Materials, M.S. Gratings, Port Barrel Assembly, Rod Grates, Norma/Suprtheme and Vitrea M, which were claimed as capital goods. The Department deni...