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TMI Blog2018 (4) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... onal High Court and the Tribunal held that credit availed on MS items / iron and steel used for fabrication of capital goods or support structures is eligible for credit. The fact requires verification based on the evidence produced by the appellant - matter remanded to the adjudicating authority who shall analyse the issue afresh - appeal allowed by way of remand. - E/596/2010 - Final Order N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed on iron and steel as well as cement. After adjudication, the original authority confirmed the demand along with interest and also imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, Shri R. Parthasarathy, ld. consultant submitted that the original authority has disallowed the credit mainly relying upon the decision in the case of Vand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Chennai Cement Corporation Ltd. vide Final Order No. 40948 to 40953/2016 dated 13.6.2016 as well as Final Order No. 40077 40078/2018 dated 8.1.2018 had remanded the matter to the adjudicating authority to analyze the eligibility of credit basing upon the legal position which has been evolved after the judgment in the case of Vandana Global Ltd. It is also submitted by him that the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ltant, the jurisdictional High Court and the Tribunal held that credit availed on MS items / iron and steel used for fabrication of capital goods or support structures is eligible for credit. However, the fact requires verification based on the evidence produced by the appellant. For this limited purpose, we remand the matter to the adjudicating authority who shall analyse the issue afresh after c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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