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TMI Blog2017 (9) TMI 1552X X X X Extracts X X X X X X X X Extracts X X X X ..... AT, KOLKATA], wherein it has been held that tower materials are not eligible for Cenvat Credit as they are used for transmission of electricity and not for manufacturing parts and components - on eligibility of the Cenvat Credit on transmission tower materials is required to be examined in the light of the said decision. Cenvat Credit on structural support - Held that: - the present matter shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d various inputs. Show Cause Notices were issued proposing to deny CENVAT Credit on various items. The Adjudicating Authority partly allowed the Cenvat Credit and confirmed the demand of Cenvat Credit of balance amount and imposed penalty. By the impugned order, the Commissioner (Appeals) held that Cenvat Credit on transmission tower materials is admissible as the foundation bolts, nuts and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the Revenue, drew the attention of the Bench to the grounds of appeal filed by the revenue. The Revenue strongly relied upon the decision of the Tribunal in the case of Commr. of Central Excise Customs, BBSR Vs. Shyam DRI Power -2008 (221) ELT 534(Tri-Kol), wherein it has been held that tower materials are not eligible for Cenvat Credit as they are used for transmission of electricity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mely platform and stairs for Bag filter, hand rail, duct support structure etc. as these items would not participate in the manufacturing activity. The Ld. Counsel on behalf of the assesse drew the attention of the Bench towards various case laws. On the other hand, the Ld. A.R. on behalf of the Revenue referred to the larger Bench decision of the Tribunal in the case of Vandana Global-2010 (253 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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