2020 (5) TMI 317

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..... , TMT bars and MS rebar utilized in foundation of machinery, machinery foundation, recovery foundation, ESP foundation, storage tanks etc. - HELD THAT:- So far storage tank is concerned, this is a specific item of capital goods mentioned in Rule 2 (a)(A)(vii) of CENVAT Credit Rules, 2004. Other items of iron and steel - HELD THAT:- These items are admittedly utilized in the foundation and erection .....

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..... ved is whether the appellant is entitled to CENVAT credit on items of cement, rebar coils, TMT bars and MS rebar, Admittedly utilized as per the SCN, in foundation of machinery, machinery foundation, recovery foundation, ESP foundation, storage tanks etc. In the impugned order disallowance has been made based on the ruling of the Tribunal in the case of Vandana Global Ltd. VS CCE, 2010 (253) ELT 4 .....

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..... t High Court in the case of Mundra Ports & Special Economic Zone Ltd. Vs CCE, 2015 (39) STR 7226 (Guj.). We further take notice that Hon'ble Chatisgarh High Court have reversed the judgment of Larger Bench of this Tribunal in Vandana Global Ltd, in favour of the assessee. Accordingly, this appeal is allowed by setting aside the impugned order. Thus, CENVAT credit on the items of iron and steel inv .....

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