2011 (7) TMI 601

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..... in the case of Vandana Global Ltd.(2010 - TMI - 76147 - CESTAT, NEW DELHI (LB) ) wherein the Tribunal has held that the cement and steel items used for laying foundation and bulding structural support are not covered under Rule 2(a) of Cenvat Credit Rules, 2004. Hence, credit availed on the steel structural items is not admissible to the respondents - Decided in favor of Revenue. - E/2648 of 200 .....

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..... S.Joists, Chequered Plates, Gratings etc. which are used in their factory premises for fabrication of supporting structure of various machines like kiln, supporting structures of after burning chamber, supporting structure of electric cables of kiln and supporting structures of conveyor gallery, fabrication of walkways, platforms, stair cases, sheds etc. in the factory of the respondents, during t .....

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..... nt has filed appeal before the Commissioner (Appeals) who upheld the order of the original authority rejecting the departmental appeal vide impugned order against which the department is in second appeal before this Tribunal. 3. Heard learned SDR for the Revenue. None appeared on behalf of the respondents, inspite of notice. 4. The issue involved in this case is whether the credit equivalent .....

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