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2015 (11) TMI 829 - CESTAT NEW DELHI

2015 (11) TMI 829 - CESTAT NEW DELHI - 2015 (328) E.L.T. 683 (Tri. - Del.) - Denial of CENVAT Credit - credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. - items are neither inputs nor capital goods - Held that:- Items are used for fabrication of storage tank, sugar grader and for structural support of the boiler. For that, the appellant is entitled to take cenvat credit as inputs of capital goods. Further, the appellant has given up claim .....

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espondent : Shri R.k.Mishra, AR JUDGEMENT PER: ASHOK JINDAL The appellant are in appeals against the impugned order denying the cenvat credit on various steel items, namely, MS channels, angles, Joits, HR sheets, Mill plates, MS plates, etc. on the premises that these items are neither inputs nor capital goods. Therefore, the appellant is not entitled to take cenvat credit in view of the decision of Tribunal in the case of Vandana Global Ltd. vs.CCE, Raipur-2010 (253) ELT 440 (Tri.-LB). 2. Heard .....

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