2013 (8) TMI 391

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..... the Cenvat credit in respect of structural steel items like angles, channels sheets and joists etc. came for decision before the Larger Bench in the case of Vandana Global reported in [2010 (257) ELT 440 (Tri-LB - Del] in which it was held that these items are used for laying foundation and structural support which are neither the machinery items nor components or parts of plant and machinery and therefore are not covered in the definition of capital goods – Relying upon the decision in the case of Vandana Global, Credit of duty paid on these items used in foundation and supporting structures is not available to the assessee – Decided in favor of Revenue.
Shri Sahab Singh, J. For the Appellant: Mr. A. Jain, AR JUDGEMENT Per Sahab Sin .....

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..... o vide impugned order has allowed the appeal and Revenue has challenged the impugned order in this Tribunal in the present appeal. 3. Learned Additional Commissioner, Authorised Representative for the Revenue submits that capital goods have been defined under Rule 2(a) of the Cenvat Credit Rules and disputed items like angles, channel, joist, bar, plates sheets and coil on which the Cenvat credit is taken do not qualify to be capital goods in the definition of Cenvat credit Rules. He submits that Commissioner (Appeals) has relied on the decision of the Tribunal in the case of Hindustan Zinc reported in [2007 (214) ELT 510] and has held that impugned goods are covered under the definition of capital goods and are therefore, liable to Cenvat .....

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..... . came for decision before the Larger Bench in the case of Vandana Global reported in [2010 (257) ELT 440 (Tri-LB - Del] in which it was held that these items are used for laying foundation and structural support which are neither the machinery items nor components or parts of plant and machinery and therefore are not covered in the definition of capital goods. In view of the decision of Larger Bench, credit of duty paid on these items used in foundation and supporting structures is not available to the assessee. Accordingly following the decision of the Larger Bench in Vandana Global, I am of the view that respondents are not eligible for the Cenvat credit in respect of disputed items. I set aside the order in appeal and allow the Revenue' .....

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