TMI Blog2011 (11) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned, since these items had been used for making structures fixed to the earth, in view of the judgement of the Tribunal in the case of Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) the same would not be eligible for Cenvat credit as the supporting structures cannot be treated as capital goods. As regards water tanks, the definition of capital goods specifically covers the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit in respect of M.S. Beams, M.S. Joists and Channels used for supporting structures is set aside - Decided in favour of Revenue. - E/3691/2006-SM(BR) - Final Order No. 861/2011-SM(BR)(PB) - Dated:- 9-11-2011 - Shri Rakesh Kumar, JJ. Shri S.K. Bhaskar, DR, for the Appellant. None, for the Respondent. ORDER The respondents are manufacturers of the goods falling under Chapters 72 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed by the Revenue. 2. Though a notice for hearing of this matter had been sent to the respondent well in advance and the same has been acknowledged by them, but when this matter was called, none representing the respondent appeared. Therefore, so far as the respondent are concerned, this matter is decided ex parte. 3. Heard Shri S.K. Bhaskar, DR for the Department, who pleaded that so f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the judgement of the Tribunal in the case of Vandana Global Ltd. (supra) the same would not be eligible for Cenvat credit as the supporting structures cannot be treated as capital goods. 5. As regards water tanks, the definition of capital goods specifically covers the tanks. However, it is the Department s case that these tanks are used for storage of water for non-manufacturing purposes. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is set aside and in this regard, order-in-original passed by the original Adjudicating Authority is restored. Since on the issue of eligibility of Cenvat credit of structures of steel items used for supporting structures, there was conflicting decisions and the issue was finally settled by the Larger Bench of the Tribunal in case of Vandana Global Ltd. (supra), penalty would not be warranted and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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