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2015 (10) TMI 1177 - CESTAT BANGALORE

2015 (10) TMI 1177 - CESTAT BANGALORE - TMI - Availability of CENVAT Credit - Capital goods - Held that:- Revenue has not produced any evidence to show that such iron and steel items were used as supporting structurals. Even in the Larger Bench decision of the Tribunal in the case of Vandana Global, it was held that use of such items in fabrication of capital goods is permissible for the purpose of CENVAT credit. Learned advocate for the Respondent has also brought to my notice the latest decisi .....

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(Appeals), Revenue has filed the present appeal. 2. After hearing both sides duly represented by Shri S. TeliA.R. for the Revenue and Shri G. Prabhakara Shastry Advocate for the assessee, I find that the dispute revolves around availability of CENVAT credit in respect of iron and steel items. Commissioner (Appeals) has held that such items were used by the assessee for erection and fabrication of one drying plant which is used in the manufacturing process. They have also produced Chartered Engi .....

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