2014 (4) TMI 726

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..... eld that:- we are not inclined to grant unconditional and total waiver of pre-deposit or unconditional stay of the adjudication order impugned in the appeal - stay granted partly. - Appeal No.2646 of 2011 - - - Dated:- 10-7-2013 - G Raghuram and P K Jain, JJ. For the Appellant : Shri V J Sankaram and Shri P V Cherry, Advs. For the Respondent : Shri I Marianna, AR JUDGEMENT P .....

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..... uch as angles, channels, beams, plates, sheets, coils etc and on cement and TMT bars used for construction of civil structures in respect of expansion of its cement plant and erection of various components of the plant such as lime stone crusher, Raw mill, blending silo coal mill etc. The availment of Cenvat credit on these items was disallowed on the ground that these were deployed for constructi .....

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..... e eventually used in the manufacture of cement for an expanded production capacity are capital goods entitling availment of Cenvat credit is also an aspect dealt with in the decision of the Larger Bench of this Tribunal in Vandana Global Ltd Vs CCE, Raipur reported in 2010 (253) ELT 440 (Tri-LB); The issue is still untested in view of an apparent conflict of judicial opinion in this area. 6. In .....

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