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2016 (8) TMI 888 - AT - Central ExciseCenvat credit - duty paid on various iron and steel articles like plates, rounds, sheets, bars, joist and angles etc. - goods used in fabrication of the capital goods as supporting structures - Held that:- the items in question were used in fabrication of the capital goods in which case even Larger Bench decision of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], which allows the credit, does not stand rebutted or even challenged by the Revenue, the point also stand decided by recent decision of Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT]. It stand observed in the said decision of the Hon'ble High Court that the decision of the Larger Bench in the case of Vandana Global Ltd. is not appropriate. - Decided against the Revenue
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