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TMI Blog2011 (1) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 of this tariff are not covered by the definition of capital goods and since the same had been used for erecting structures like cycle stand, store bin, raw racks, gate wall etc., the same are not eligible for capital goods Cenvat credit - Held that:- the Tribunal in the case of Vandana Global v. CCE, Raipur[2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)] has decided this issue in favour of the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 73 of this tariff are not covered by the definition of capital goods and since the same had been used for erecting structures like cycle stand, store bin, raw racks, gate wall etc., the same are not eligible for capital goods Cenvat credit. It is on this ground that the Assistant Commissioner vide order-in-original dated 27-11-08 denied the Cenvat credit in respect of these items and accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring the Departmental Representative. 3. Heard Shri R.K. Gupta, the learned Departmental Representative who pleaded that the issue involved in this case is no longer res-integra, as the Tribunal in the case of Vandana Global v. CCE, Raipur reported in 2010 (253) E.L.T. 440 has decided this issue in favour of the Revenue. He also pleaded that all the items falling under Chapter 73 had been used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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