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TMI Blog2024 (8) TMI 1401X X X X Extracts X X X X X X X X Extracts X X X X ..... LB)] which is no longer a correct law and which has been set aside by the Hon ble High Court in the decisions cited supra by the Appellant. Further, it is found that this issue is no more res integra and it has been consistently held by the High Court that the decision of the Larger Bench in Vandana Global is not a good law and once the decision in the case of Vandana Global has been held to be not a good law, therefore, the Appellant is entitled to avail the Cenvat Credit on various steel items and welding electrodes. The impugned orders are not sustainable - the impugned order is set aside - appeal allowed. - MR. S. S. GARG, MEMBER (JUDICIAL) Ms. Ushmeet Kaur Monga, Advocate Shri Atul Gupta, Advocate for the Appellant Shri Manish Raj, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide its order dated 29.02.2016 confirmed the demand alongwith interest and penalty in respect of Cenvat Credit availed on welding electrodes, steel plates, HR plates, HR Coils, Shape Section, Channel Beam of Chapter 72 83 of the Central Excise Tariff Act. Aggrieved by the said order, Appellant filed the appeal before the Commissioner (Appeals) who vide the impugned order upheld the Order-In-Original in full. Hence the present appeal. 4. Heard both sides and perused the material facts on record. 5. Learned counsel for the Appellant submits that the impugned orders are not sustainable as the same has been passed without properly appreciating the fact and binding judicial decisions on the same issue. She further submits that while confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m. of C.EX., Lucknow vs. DSCL Sugar 2019 (367) ELT 836 (All.) d. Simbhaoli Sugar Ltd. vs. Commissioner of Central Excise, Meerut -II 2016 (335) ELT 328 (Tri-All.) 7. Learned counsel further submits that the Appellant is entitled to avail Cenvat Credit on various steel items which have been utilized for fabrication of plant and machinery which is ultimately used in the manufacture of finished excisable goods, it shall be considered as an input under Rule 2(k) of the Cenvat Credit Rules, 2004. This view has been held in the following judgments:- a. Principal Comm. of CE ST, Commissionerate, Ludhiana vs. IOL Chemicals and Pharmaceuticals Ltd. 2023 (385) ELT 705 (P H) b. U.G. Sugar Indus Ltd. v. CCE, Meerut-11, 2017(347) E.L.T. 491 (Tri-All) c. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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