2012 (6) TMI 26 - AT - Central Excise

Cenvat credit claim on the goods like H.R. Sheets, M.S. Angles, M.S. Channel, M.S. Beam and M.S. Plate - Held that - Following the ratio of decision in Vandana Global Ltd. vs. CCE, Raipur 2010 (4) TMI 133 (Tri) ,Saraswati Sugar Mills vs. CCE, Delhi-III 2011 (8) TMI 4 (SC) wherein it is held that cement and steel items used for laying foundation and for building supporting structures cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules for the impugned period - remanded to the adjudicating authority to decide the issue in the light of aforesaid decisions.

Summary

The Appellate Tribunal CESTAT, New Delhi remanded the case to the adjudicating authority based on previous judgments regarding Cenvat credit on specific goods. The first appellate order was set aside, and a fair opportunity of hearing was granted to the appellant. Miscellaneous application was dismissed as infructuous.