2011 (4) TMI 461 - AT - Central Excise

Demand - Modvat credit on inputs - angels, channels and beams etc. - The Larger Bench decision of the Tribunal in the case of Vandana Global 2010 -TMI - 76147 - CESTAT, NEW DELHI (LB) denies the credit of duty on the said goods, if the same are used for fabrication of structures - However, if the said goods are used in the manufacture of capital goods, the benefit is available to the appellants - Therefore, set aside the impugned order and remand the matter to the original adjudicating authority for fresh decision in the light of the law declared by the Larger Bench.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Shri H.D. Dave v. Shri Imamuddin Ahmed, confirmed duty of Rs. 9,35,463 against the appellants by denying modvat credit on certain goods. The appellant's advocate cited a Tribunal decision allowing credit if goods are used in manufacturing capital goods. The Tribunal set aside the order and remanded the matter for fresh decision based on the Larger Bench's ruling.