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2022 (10) TMI 514 - AT - Central ExciseWrongful availment of CENVAT Credit - manufacture of Emulsion Matrix (bulk explosive) - It is submitted that the disputed goods had been used for the purposes of manufacturing of BMD Vehicles and the Storage Tanks, without which, the Bulk Explosive cannot be prepared - period January, 2013 to December, 2013 - HELD THAT:- The ld.Adjudicating Authority has relied upon the Larger Bench decision of the Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] for dis-allowance of cenvat credit as claimed by the Appellant, which is not at all applicable to the facts of the present case. Further the Hon’ble Chhattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] has distinguished the decision of the Larger Bench of the Tribunal on the findings that it is not a good law and various other High Courts have also expressed similar views. By respectfully following the decision of the Hon’ble Chhattisgarh High Court, the impugned demand cannot sustain and accordingly, the same is set aside - appeal allowed.
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