2014 (8) TMI 361

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..... re-deposit of duty, interest and penalty. 2. The fact is that the lower authorities have denied CENVAT credit availed by the applicant on capital goods viz. angles, channels, beams, nut-bolts guides etc. used to manufacture of "Vertical storage relating system" used for storing inputs and finished goods on the premise that the same do not qualify as capital goods as per Rule 2(l) of the CENVAT Cr .....

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..... the Rule 2(a) and 2(k) of the CENVAT Credit Rules, 2004. To support his contentions he relied on the decisions in the case of Swetha Engineering Ltd. vs. CCE - 2008 (228) ELT 68 (Tri. - Chennai) and Vandana Global Ltd. vs. CCE Raipur - 2010 (253) ELT 440 (Tri. LB). 5. Considered the submissions made by both the sides and perused the records. 6. As the case law relied on by both the sides are con .....

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