TMI Blog2014 (8) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that credit is not available. In these circumstances, relying on the decision of Vandana Global Ltd. (supra) I deny the CENVAT credit on these items. Further I find that the whether the appellants are entitled to take credit or not was in dispute till the decision of Vandana Global Ltd. (supra). It was decided by the Tribunal only on 30.04.2010. Therefore, in these circumstances at the time of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red coil and electrodes etc. were denied during the period 12/2002 to 7/2003 on the ground that the same are not capital goods or parts thereof, therefore, the appellants are not entitled to take input credit on these items. It is further alleged that these goods were used in construction of supporting structure which was embedded to earthy. The demands were confirmed along with interest and penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that whether they are entitled to take input credit on these items which were used in erection of supporting structure which were embedded to the earth or not? wherein it was held that steel structures used in the manufacture of capital assets which are immovable in nature are not eligible for CENVAT credit as inputs for capital goods. Therefore, mandatory penalty is not imposable as per the Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts that the issue whether on the impugned items, the assessee is entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth or not? In the case of Vandana Global Ltd. (supra) it was held that credit is not available. In these circumstances, relying on the decision of Vandana Global Ltd. (supra) I deny the CENVAT credit on these items. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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