2013 (12) TMI 1138

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..... tion of "capital goods" given under Rule 2(a) of the CENVAT Credit Rules, 2004 - Following decision of Bannari Amman Sugars Ltd. Vs. Commissioner of Central Excise, Mysore [2009 (11) TMI 232 - KARNATAKA HIGH COURT] and Commissioner of C. Ex., Bangalore-II vs. SLR Steels Ltd. [2012 (9) TMI 169 - KARNATAKA HIGH COURT] - Stay granted. - E/2371 of 2012 - Final Order No.25016/2013 - Dated:- 23-1-2013 .....

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..... E.L.T. 326 (Kar.)] and Commissioner of C. Ex., Bangalore-II vs. SLR Steels Ltd. [2012 (280) E.L.T. 176 (Kar.)]. The learned Additional Commissioner (AR) has opposed the stay application on the strength of Vandana Global Ltd. vs. Commissioner of C. Ex., Jaipur [2010 (253) E.L.T. 440 (Tri.-L.B.)]. 2. The Hon'ble High Court, in the cited cases, held that CENVAT credit was admissible to inputs used .....

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