2012 (12) TMI 932

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..... vs CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - decision of Decided conditionally in favour of assessee. - E/49/11-Mum - A/45/2013/SMB/C-IV , S/2/13/SMB/C-IV - Dated:- 17-12-2012 - Ashok Jindal, J. For the Appellant : Shri Mayur Shroff, Adv. For the Respondent : Shri S V Kuvalekar, AC. (AR) Per: Ashok Jindal: The appellant is in appeal against eh impugned order where .....

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..... 35 F of the Central Excise Act, 1944. 4. The issue is covered by the decision of Larger Bench of this Tribunal in the case of Vandana Global Ltd. vs CCE, Raipur 2010 (253) ELT 440 (Tri.) wherein this Tribunal held that the assessee is not entitled for input credit on the above items as the same are not a part of capital goods. The decision of the Vandana Global Ltd. (supra) has been challenged .....

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