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2018 (7) TMI 316 - AT - Central ExciseCENVAT Credit - inputs/capital goods - angles, channels, HR coils, plates, etc. - Held that:- The judgment of Tribunal in the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] had held that the definition of ‘inputs’ does not include cement, angles - However, this judgment of the Tribunal has been disapproved by the Hon’ble Calcutta High Court in the case of Surya Alloy Industries Ltd. v. Union of India [2014 (9) TMI 406 - CALCUTTA HIGH COURT] - credit cannot be denied - appeal allowed - decided in favor of appellant.
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