Central Excise:
Steel & cement used for laying foundation for erection of capital goods was eligible for Cenvat Credit:
Assessee entitled to CENVAT credit of duty paid on MS angles, MS channels, MS beams, MS joists, MS plates etc. used in fabrication of various machineries, support structures, platforms for machineries and equipment etc. used in its factory.
CESTAT, SOUTH ZONAL BENCH, BANGALORE [BMM ISPAT LTD. Versus COMMISSIONER OF CENTRAL EXCISE]
