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2011 (4) TMI 804 - CESTAT, NEW DELHIEligibility of cenvat credit - Joist, M.s.Channel, M.S. Angle, M.S.Rod, M.S.Plate and H.R.Sheets/Coil/Plates - These items as per show cause notice are used Sulphur furnace & Juice Sulphites, Clarifiers, Syrup Sulphites, vapour Pipes, Raw Juice Tank, etc - Held that:- Appellants fairly concedes that some of the items may not be eligible for cenvat credit in the light of the decision of Vandana Global Ltd. vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] depending upon the actual use of the items - matter requires reconsideration, for examination by the original authority as the original authority has not considered the actual use of various disputed items.
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