2018 (9) TMI 17 - AT - Central Excise

CENVAT credit - various Iron and Steel Items used for supporting structures for plant and machinery in their factory - period from 2007-08 to 2009-10 - Extended period of Limitation - Held that - The issue has been settled by the Larger Bench in the case of Vandana Global Ltd. 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) , where it was held that Goods like 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. The extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, setting aside the demand of Rs. 59,41,370 for denial of Cenvat Credit on iron and steel items used for supporting structures. The tribunal held that the extended period of limitation was not applicable as the issue had been settled in a previous case. The appeal was allowed with consequential relief to the appellant.