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2017 (10) TMI 1586 - HC - Central ExciseCENVAT Credit - capital goods or not - goods used in the machineries installed in their factory for production - goods used in the machineries installed in their factory for production - inputs or not - Rule 57AA of the Central Excise Rules, 1944 - applicability of decision of the Tribunal's larger Bench in VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - HELD THAT:- The Division Bench in the case of M/S. THIRU AROORAN SUGARS, M/S. DALMIA CEMENTS (BHARAT) LTD. VERSUS CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [2017 (7) TMI 524 - MADRAS HIGH COURT] has also taken into account, the submissions made by the learned counsel appearing for the Revenue that, the issue raised in the said batch of cases cannot be decided on the basis of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS M/S RAJASTHAN SPINNING & WEAVING MILLS LTD. [2010 (7) TMI 12 - SUPREME COURT], but, only on the basis of SARASWATI SUGAR MILLS VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III [2011 (8) TMI 4 - SUPREME COURT]. In the impugned order, the CESTAT, SZ, Chennai, by only relying upon the Larger Bench decision of the VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], has dismissed the appeal filed by the assessee, rejecting the contention that the Structurals and allied materials claimed to be parts of the capital goods/inputs capable of claiming Cenvat credit. Since the issue raised before the Tribunal ( CESTAT ) ought not to have been decided only on the basis of the decision of the Larger Bench of the CESTAT in Vandana Global's case, and in view of number of decisions of the Division Bench of this Court, which is the jurisdictional High Court, the impugned Judgment of the CESTAT, is liable to be interfered with. The substantial questions of law raised herein by the assessee, is answered in favour of the assessee and against the Revenue - Appeal allowed - decided in favor of appellant.
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