2013 (11) TMI 1106

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..... pporting structures are not cenvatable items - if the steel items are used for fabrication of capital goods, the same would be cenvatable - As such, no malafide can be attributed to the appellant - Part of the demand would be within limitation - Goods were used for fabrication of capital goods, appellant is directed to deposit of amount of Rs. Ten thousand as re-deposit – upon such submission rest .....

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..... Advocate, appearing for the appeal, the demand in respect of plastic pallets, out of total amount of Rs. 33,000/-, appeared the balance demand of Rs.1,81,504/- is in respect of various items and steel items. 4. Both the sides agree that the issue stands decided against the appellant by the Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. reported as 2010(253) ELT-440. How .....

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..... that as the precedent decision of the Tribunal, prior to declaration of law by the Larger Bench in the case of Vandana Global Ltd. reported as 2010(253) ELT-440, were in favour of the assessee, as such, no malafide can be attributed to the appellant. Reference can also be made to the Tribunals decision in the case of Continental Foundation JT.Venture Vs. Commissioner of Central Excise, Chandigarh .....

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