2012 (11) TMI 200

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..... ssessee Penalty under Section 11AC - prior to the issue of the Vandana Global decision, there were decisions in favour of the respondents under which the Cenvat credit on the inputs was admissible to the respondent and some of these decisions were relied upon by the C.C.E. (Appeals) in the impugned order - since the matter pertained to interpretation of the Cenvat Credit Rules, there is no reas .....

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..... nth of May 2005 to July 2005, it was observed by the Department that they had taken the Cenvat credit amounting to Rs. 5,85,941/- on account of duty paid on MS Plate, MS Beam, MS Angle, MS Bar, Film type sulphur burner and capital goods contrary of the provisions of Rule 2 of the Cenvat Credit Rules. Accordingly two show cause notices were issued to them on 31-5-2006 and 27-6-2006. The show cause .....

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..... the Revenue appeal and submits that Cenvat credit should not be allowed on sulphur burner also. 4. The learned advocate appearing for the respondent submit that the MS Plates, Beams, Angles, Channels are used for fabrication of supporting structures and he submitted that after issue of Vandana Global, the cases are still pending before the Division Bench. As regards the sulphur burner he submitt .....

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..... tems as specifically been discussed in the decision given by the Larger Bench of Vandana Global where under it was held that Cenvat credit in respect of these items used for fabrication of supporting structures is not admissible as Cenvat credit to the assessee. Therefore, following the decision of Vandana Global, I hold that Cenvat credit in respect of MS Plates, Beams, Angles, Channels used for .....

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..... he Vandana Global decision, there were decisions in favour of the respondents under which the Cenvat credit on the inputs was admissible to the respondent and some of these decisions were relied upon by the C.C.E. (Appeals) in the impugned order. I find there is a sufficient force in the arguments of the learned Counsel for the respondent that since the matter pertained to interpretation of the Ce .....

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