9911796707
TMI Blog2013 (7) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the appellant prior to 01.07.2009, when the definition of inputs undergone the change, indicates that CENVAT Credit on cement, TMT bars and structural sheets is not allowed. The credit taken by the appellant on 01.04.2010 is in respect of the items which were procured by the appellant prior to 01.07.2009. While taking the CENVAT Credit of these items during the relevant period, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have been confirmed by adjudicating authority as in-eligible CENVAT Credit availed on cement, TMT bars, MS angles, channels, beams, racks, plates etc. 3. Ld. Counsel submits that the issue involved in this case is regarding utilization of the inputs for construction of foundation of machines and also for erecting structures for support for plant, machinery and chimney and racks for using/han ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the point of limitation as the Audit party raised this objection in October 2010 while the Show Cause Notice was issued to them on 15.07.2011. 4. Ld. D. R., on the other hand, would submit that the judgment of the Larger Bench of the Tribunal in the case of Vandana Global Ltd (supra) was pronounced on 30.04.2010 and credit of the balance 50% of the items was taken by the appellant on 01.04. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udgment is challenged before the Hon'ble High Court of Chattisgarh and the outcome is still awaited. As regards the limitation point, we find that most of the credit has been taken by the appellant prior to 01.07.2009, when the definition of inputs undergone the change, indicates that CENVAT Credit on cement, TMT bars and structural sheets is not allowed. The credit taken by the appellant on 01.04 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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