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2013 (4) TMI 249 - AT - Central ExciseAdmissibility of credit - 'structural steel' and ‘cement' used for construction of foundation and supporting structure - Held that - issue is no longer res integra in view of the decision of Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur - [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) Tri.-LB] and the decision of Hon'ble Supreme Court in the case of Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi - [2011 (8) TMI 4 - SUPREME COURT OF INDIA] - demand of duty and interest confirmed. In view of the decision in The India Cements Ltd. Vs Commissioner of Central Excise [2005 (5) TMI 384 - CESTAT, CHENNAI] levy of penalty waived.
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