9911796707
TMI Blog2016 (8) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods as supporting structures - Held that:- the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], which allows the credit, does not stand rebutted or even challenged by the Revenue, the point also stand decided by recent decision of Gujarat High Court in the case of Mun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue and Shri Vipul Agarwal, learned Advocate for the assessee, we find that the issue relates to availment of Cenvat credit of duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. Both the authorities below have examined the factual position and has held that said items have been used as component parts of various machines. Infact the appellate auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id fact. Learned DR only submits that inasmuch as the goods were used as supporting structures, they are not entitled to the credit of duty paid thereon, in terms of Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) ELT 440 (LB)]. As against the above submissions, the learned advocate appearing for the respondent has drawn our attention to the earlier decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also stand decided by recent decision of Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (39) STR 726 Guj]. It stand observed in the said decision of the Hon ble High Court that the decision of the Larger Bench in the case of Vandana Global Ltd. is not appropriate. 5. In view of the foregoing, we find no merits in the Revenue s appeal. Same is accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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