2011 (7) TMI 461

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..... se of Vandana Global Ltd. Vs. CCE Raipur (2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)) - it can be said that availment of credit by the respondent was in accordance with the law and it cannot be said that the same was wrongly availed so as to attract the provisions of Rule 15 - Decided in favor of assessee. - E/187/2010; - - - Dated:- 1-7-2011 - Mrs. Archana Wadhwa, J. Shri J.C Patel, Adv. f .....

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..... r the Larger Bench decision of the Tribunal in case of Vandana Global Ltd. Vs. CCE Raipur 2010 (253) ELT 440 (Tri-LB), held the said goods used for construction etc as ineligible input. However, he submits that when the Audit raised the objection, they raised the credit along with interest even prior to the declaration of law by Large Bench. As such, the Commissioner(Appeals) has rightly held that .....

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