2014 (2) TMI 1294

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... can be used in the fabrication of capital goods, the benefit of CENVAT credit of duty paid on various iron and steel items would be available to them in terms of the law declared by the Larger Bench decision of the Tribunal in the case of Vandana Global Vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - credit allowed - appeal allowed - decided in favor of assessee.
Archana Wadhwa ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er certificate as also in the absence of any evidence produced by the Revenue that the said goods were used for supporting structurals, I do not find it proper to disturb the factual findings of the Commissioner (Appeals). If the items can be used in the fabrication of capital goods, the benefit of CENVAT credit of duty paid on various iron and steel items would be available to them in terms of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X