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TMI Blog2019 (2) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is admissible as per Hon’ble Chhattisgarh High Court judgment in the case of M/s Vandana Global Ltd [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], particularly for the reason that the exclusion in respect of steel material for support structure was brought under definition of input w.e.f. 07.07.2009 whereas period in the present case is prior to 07.07.2009. Material used for factory shed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period is prior to 07.07.2009. The adjudicating authority denied the cenvat credit only on the basis of principle laid down by Larger Bench decision in the case of M/s Vandana Global Ltd. Vs. CCE 2010 (253) ELT 440 (Tri.LB). He submits that the decision of Larger Bench of this Tribunal has been reversed by Hon'ble Chhattisgarh High Court in the case of M/s Vandana Global Ltd Vs. CCE 2018 (16) GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the judgment of Hon'ble Chhattisgarh High Court is only applicable in respect of steel materials used for structure support for plant and machinery whereas, in the present case, the goods were used also for factory shed. He submits that this fact has not been verified by the lower authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d how much for factory shed. On the material used for factory shed, the cenvat credit is not admissible as per the judgment of Hon'ble Chhattisgarh High Court (Supra) who allowed the cenvat credit only in respect of steel material used for support structure. Since the fact of use of material has not been verified by the adjudicating authority, the matter needs to be remanded to the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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