TMI Blog2013 (11) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) of Cenvat Credit Rules, 2004 - Held that:- Following Vandana Global Ltd. Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - CENVAT credit is admissible in case of materials similar to the ones used by the appellants for supporting structures/fabrication of machinery within the factories – here extended period could not have been invoked - The appellants have made out a prima facie case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of said items, the applicants have used MS Angles/Bars/Beams etc. and treating the same as 'capital goods' as defined under Rule (2) (a) of Cenvat Credit Rules, 2004, availed Cenvat Credit on the same for the period February, 2004 to July, 2009. Show cause notices dated 09.03.2007, 03.04.09, 02.05.08, 24.07.08, 26.03.09 and 15.02.10 were issued for recovery of the said CENVAT Credit, disputing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciples of law laid down by Larger Bench of the Tribunal in the case of Vandana Globals Vs. C.C. Ex, Raipur reported in 2010 (253) ELT 440 (Tri.-LB) and directs pre-deposit for the normal period. In these circumstances, the applicant is directed to make a pre-deposit of 25% of Rs.2.07 Crores (Rupees Two Crores Seven Lakhs) within a period of Eight weeks and report compliance on 19th August, 2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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