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2015 (12) TMI 1439 - CESTAT NEW DELHI

2015 (12) TMI 1439 - CESTAT NEW DELHI - 2015 (326) E.L.T. 696 (Tri. - Del.) - Denial of CENVAT Credit - Goods neither inputs not capital goods - Held that:- It is no doubt some of the items have been used by the appellant for fabrication of supporting structure embedded to earth for which the Chartered Engineer who is an expert in the field as already given in his report that appellant has used the quantity of 49.85 MT of these items for supporting structures and on the said quantity appellant h .....

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o show the usage of the items in question for fabrication of capital goods as directed by this Tribunal in the earlier round of litigation, I have no hesitation to hold that appellant is entitled to take Cenvat Credit on this quantity. For the remaining quantity if revenue feels that appellant has taken the credit they may initiate another proceeding against the appellant. But to the quantity upto 150 MT appellant is entitled to take Cenvat Credit. - Appeal disposed of. - Appeal No. E/60069/2013 .....

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hey are not entitled to take Cenvat Credit thereon. In earlier round of litigation matter travelled upto this Tribunal and this Tribunal vide order no. 764-765/2010-SM(BR) dated 14.07.2010 remanded matter back to the Adjudicating Authority to observe use of these items and allow Cenvat Credit. As per the decision of the Larger Bench of this Tribunal in the case of Vandana Global Ltd. Vs. CCE Raipur-2010 (253) ELT 440 (Tri-LB). 2. Therefore, in second round of litigation the appellant produced Ch .....

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