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TMI Blog2014 (8) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... R : Ashok Jindal The appellant is in appeal against the impugned order wherein the Commissioner (Appeals) allowed Cenvat Credit availed by the respondent on MS Bar, CTD bars, beams etc. which was used by the respondent for setting up the klin cooler and chimney in their factory. 2. The brief facts of the case are that the respondent availed Cenvat credit during the period April-July 2006 on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , cooler and chimney, which are attached to the earth. Therefore, they are not entitled to take Cenvat Credit on the above items as per the decision of the Larger bench of the Tribunal in Vandana Global Ltd. 2010 (253) ELT 440 (Tri-LB). 4. On the other hand, Ld. Counsel on behalf of the respondent submits that during the impugned period the definition as per Rule 2(k) of CENVAT Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich have been used for setting up capital goods. In these terms, the impugned order is to be upheld. 5. Heard both sides. Considered the submissions. 6. There is no doubt that the larger bench of the Tribunal has held that the explanation amended in 2009 of Rule 2(k) of CENVAT Credit Rules, 2004, is clarificatory. Despite that, the Hon'ble Apex Court in Rajasthan Spinning & Weaving Mills Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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