2017 (1) TMI 544

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Hon’ble High Court in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT] - the said Larger Bench decision is in any case not applicable to the facts of their case inasmuch as the various iron and steel items stands used by them in the fabrication of the capital goods. The said Larger Bench decision was related to the explanation [ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r factory. On the other hand, lower authorities have disallowed the credit based upon the Larger Bench decision in the case of Vandana Global Ltd. v. CCE, Raipur - 2010 (253) E.L.T. 440 (Tri.-LB). 2. Apart from the fact that the Larger Bench decision stands reversed by the Hon ble High Court in the case of Mundra Ports Special Economic Zone Ltd. v. CCE Cus. - 2015-TIOL-1288-HC-AMD-ST = 2015 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X