TMI Blog2014 (4) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... (LB)) but also by the Hon’ble Apex Court in the case of Saraswati Sugar Mills Vs CCE Delhi - [2011 (8) TMI 4 - SUPREME COURT OF INDIA]. He also points out that the decision of Madras High Court in India Cements (2011 (8) TMI 399 - MADRAS HIGH COURT) was with reference to steel items which has gone into fabrication of specified machinery or parts of machinery and not for supporting structure. - sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be considered as capital goods. On adjudication, an amount of Rs.13,29,994/- is confirmed against the applicant along with interest and penalties. Aggrieved by the order, the applicant has filed appeal before Commissioner (Appeals). The Commissioner (Appeals) set aside penalty under Rule 15 (1) of Cenvat Credit Rules, 2004 and upheld rest of order of the lower authority. Aggrieved by the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s issue has been decided not only by Larger Bench of the Tribunal in Vandana Global Ltd. (supra) but also by the Hon ble Apex Court in the case of Saraswati Sugar Mills Vs CCE Delhi - 2011 (270) ELT 465 (SC). He also points out that the decision of Madras High Court in India Cements (supra) was with reference to steel items which has gone into fabrication of specified machinery or parts of machine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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