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TMI Blog2018 (10) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... n of facts, the demand of duty cannot be sustained - demand set aside. CENVAT Credit - apart from making a bald allegation that various iron and steel items are not Cenvatable, in terms of Cenvat Credit Rules, the Revenue has not examined the use of the same in the assessee’s factory - Held that:- Even if the Revenue’s stand that such goods were used as structurals is accepted, the credit would still be available to the appellant - Credit allowed. CENVAT Credit of duty paid on the pipes purchased by them from other manufacturers - denial on the sole ground that no manufacturing activity has taken place in the appellant’s factory - Held that:- Even the said issue is no more res integra and majority decision of the Tribunal in the case of Asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offered for the Zinc by submitting that Zinc is being used in the tanks and it is only the quantity of actual consumption which was subsequently shown as having been used by reducing the same from their raw material account. 3. Further the visiting officers noticed that the appellants have availed credit on round plates, angles, channels, sheets, rods etc. to the tune of ₹ 23,67,477.00 during the period of 15.07.2008 to 13.08.2008. A view was entertained that such iron and steel items cannot be considered to be Cenvatable in terms of Cenvat Credit Rules. 4. Further the visiting officers found that the appellant was availing Cenvat credit in respect of pipes, which were being cleared by them on payment of duty, without undertaking an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise, Jaipur [2013 (291) E.L.T. 65 (Tri.-Del.)]. 7. As regards the Cenvat Credit of ₹ 23,67,477.00, we find that apart from making a bald allegation that various iron and steel items are not Cenvatable, in terms of Cenvat Credit Rules, the Revenue has not examined the use of the same in the assessee's factory. 8. Ld.A.R. submits that as same were used as structures, the credit would not be available in terms of larger Bench's decision in the case of Vandana Global Ltd. v. CCE, Raipur [2010 (253) ELT 440 (Tri.-LB)]. However, we find that even if the Revenue's stand that such goods were used as structurals is accepted, the credit would still be available to the appellant as the larger Bench decision in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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