9911796707
TMI Blog2010 (9) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter to the original authority for considering the issue afresh in the light of the decision of the Tribunal in the case of Vandana Global cited supra - appellants directed to adduce necessary evidence indicating the actual use of the materials - E/693/2008-SM - 991/2010-SM(BR)(PB) - Dated:- 6-9-2010 - Shri M. Veeraiyan, Member (T) REPRESENTED BY : Shri O.P. Batala, Consultant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heets. A show cause notice dated8-9-06was issued on the ground that said items cannot be considered as capital goods and seeking to deny credit and also proposing imposition of penalty. The original authority dropped the proceedings. On appeal by the Department, Commissioner (Appeals) allowed the appeal of the Department and confirmed the demand of duty and imposed penalty as mentioned above. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o, he submits that they are eligible for Cenvat credit. 5. The learned DR submits that some of these items are clearly used for fabrication of staging for platform in Boiling house. For items used in such support structure, the credit is not applicable in view of decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. reported in 2010 (253) E.L.T. 440 (Tri.-LB). The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The facts in the case of Vandana Global are different from the facts in the case of Rajasthan Spinning Weaving Mills. In Vandana Global, the Larger Bench has held that the credit is not available in respect of steel items and cement which are used for support structure. 8. Coming to the present case, from the order of the Commissioner (Appeals), it is noticed that the specific use of eac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
