2017 (5) TMI 870

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..... s directed against order-in-appeal No.13/RPR-II/2009 dated 27.10.2009. 2. After hearing both sides and on a perusal of records, I find the issue that falls for consideration is regarding the eligibility to avail CENVAT credit on structural items namely angle, channels, sheets bar, beam etc. Both the lower authorities have denied CENVAT credit to the appellant on the ground that these inputs will .....

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..... ed by Larger Bench of this Tribunal in the case of Vandana Global Ltd. - 2010-TIOL-624-CESTAT-LB. He would also rely upon the decision of Hon'ble High Court of Allahabad in the case of Daya Sugar - 2015 (316) ELT 394 (All.). 5. On careful consideration of the submissions made by both sides, I find that CENVAT credit availed on inputs in the case in hand is from August 2007 to November 07. Und .....

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..... n cases has allowed CENVAT credit on the very same items as reported at 2015 (317) ELT 44 (Chhattisgarh), 2011 (267) ELT 55 (Chhattisgarh) and 2016 (341) ELT 175 (Chhattisgarh). On the facts and circumstances of this case the issue between the appellant and the department has been settled by the judgements of the Hon'ble High Court as indicated herein above in favour of the appellant, I find t .....

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