9911796707
TMI Blog2012 (3) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER P.G. Chacko, Judicial Member 1. The miscellaneous application filed by the department seeks to bring on record what is described as expert's opinion. The document sought to be on record is a report dated 4.8.11 by one Shri D.B.N. Rao, Former Director General of national Council for Cement and Building Materials, New Delhi. This report was obtained by the appellant on their own and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant is to liberty to rely on the document at final hearing stage of the appeal. In this view of the matter, we allow the miscellaneous application and take the above report on record. 3. The stay application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues which include CENVAT credit of ₹ 25,11,767/- denied on cement and CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chattisgarh) and commissioner vs. Sai Sahmita Storages (P) Ltd.: 2011 (270) E.L.T. 33 (AP). Per contra, the learned Additional Commissioner (AR) has claimed a strong case for the Revenue on the strength of the Tribunal's Larger Bench decision in the case of Vandana Global Ltd. vs. Commissioner: 2010 (253) E.L.T. 440 (Tri.-LB). 5. We have considered the submissions. Apparently, the structural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty and are not goods or excisable goods. Not only is the department contention well supported by a plethora of case laws, but even by the definition of Capital goods' in the Cenvat credit Rules which reads as "the following goods" supplemented with a list of goods that follows. 43. Since the foundation and the supporting structures cannot be considered as capital goods, nor as pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 1123/2009 and Stay Order No. 954/2009, both of which, having been passed prior to the decision in Vandana Global case, are not relevant. 7. We have found no Prima facie case for the appellant and therefore they have to make a reasonable pre-deposit. Apparently, as the entire demand is within the normal period and there is no plea of financial hardships supported by evidence, we direct the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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