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TMI Blog2016 (5) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... td. Vs. CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] has held that Central Excise duty paid on such goods are not available for cenvat credit. Penalty - Held that: - the period involved in this case is from 15.04.2008 to 19.01.2009, which is prior to the date of amendment of Rule 2(k) ibid and also pronouncement of the decision by this Tribunal in the case of Vandana Global - malafides canno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod April 2008 to July 2009, the appellant had availed cenvat credit of Central Excise duty paid on M.S. Angles, H.R. Coils, Sections, Joints, Channels, Cements etc., treating the same as capital goods. Taking of cevant credit was disputed by the department on the ground that the disputed goods are neither confirming to the definition of inputs nor capital goods. 3. The Ld. Advocate appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 15(2) of the Cenvat Credit Rules, 2004. 4. On the other hand, the Ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. I find that the issue regarding entitlement of cenvat credit on disputed goods were highly debatable and the Larger Bench of this Tribunal in the case of Vandana Global Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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