2014 (2) TMI 1155

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..... f CENVAT credit of duty paid on the same - Held that:- if such goods are used for supporting structurals, they will not be entitled to CENVAT credit, but if the same are used for fabrication of machines installed in the factory, the benefit of CENVAT credit would be available. - Commissioner (Appeals) has, after considering the documentary evidence before him, given a categorical finding that such .....

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..... ts. 2. The short issue involved in the present appeal is as to whether various iron and steel items like MS Plate, HR Plate, MS channel, angles, etc. are entitled to avail the benefit of CENVAT credit of duty paid on the same. I find that the legal issue is no more res integra and stands settled by the Larger Bench decision of the Tribunal in the case of Vandana Global Vs. CCE, Raipur [2010 (253) .....

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..... ts are entitled to the CENVAT credit of ₹ 1,24,721/- (Rupees one lakh twenty four thousand seven hundred and twenty one only). 4. The Revenue in their Memo of Appeal have nowhere contested the above findings of the facts of the Commissioner (Appeals) and have reiterated the legal issues in which they have made general statement that usually such items are used as supporting structurals. In .....

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