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TMI Blog2014 (8) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(k) of the CENVAT Credit Rules, 2004, therefore, the respondents are not entitled for input credit, therefore the show-cause notice was issued, the matter was adjudicated, and demand was confirmed by the Adjudicating Authority along with interest and equivalent amount of penalty - Held that:- There is no doubt that the larger bench of the Tribunal has held that the explanation amended in 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k Jindal, J. For the Appellant : Shri V C Khole, JC (AR) For the Respondent : Shri Vipin Kumar Jain, Adv. PER : Ashok Jindal The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) allowed Cenvat Credit availed by the respondent on MS Bar, CTD bars, beams etc. which was used by the respondent for setting up the klin cooler and chimney in their fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR on behalf of the revenue submits that as the items like MS bars, CTD bars, beams which have been used for setting up the kiln, cooler and chimney, which are attached to the earth. Therefore, they are not entitled to take Cenvat Credit on the above items as per the decision of the Larger bench of the Tribunal in Vandana Global Ltd. 2010 (253) ELT 440 (Tri-LB). 4. On the other hand, Ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Weaving Mills Ltd. (supra) arrived at a decision that the assessee is entitled to take Cenvat credit on the above said items, which have been used for setting up capital goods. In these terms, the impugned order is to be upheld. 5. Heard both sides. Considered the submissions. 6. There is no doubt that the larger bench of the Tribunal has held that the explanation amended in 2009 of Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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