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Commissioner of Central Excise, Customs And Service Tax, Visakhapatnam-I Versus Facor Alloys Ltd.

2015 (10) TMI 1177 - CESTAT BANGALORE

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 Glo .....

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ndhra Sugars Ltd [2014 (2) TMI 548 - CESTAT BANGALORE] wherein credit in respect of identical items was allowed. As such, I find no merits in the Revenue's appeal. The same is accordingly rejected. - Decided against Revenue. - E/2058/2010-SM - Dated: .....

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al. 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. C .....

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