TMI Blog2016 (1) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... e of final products is on the respondents/assessee - Revenue has not adduced any evidence to show that these items were used in making of structures embedded in the earth for support of machinery or the building. So also there is no case that it was used for construction of factory shed, or laying foundation. The Technical Certificate shows the quantity of these items used for making of storage ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the admissibility of Cenvat credit. 2. The brief facts are that the respondents are engaged in manufacture of Sponge Iron and are availing Cenvat Credit on inputs, capital goods and input services. They were issued show cause notice alleging that during the period 2005-06 - 2006-07 the respondents availed credit on items viz M.S. Angle, M.S. Channel, M.S. Joints, M.S. Plates, M.S. Flats, H. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relied upon the decision of the larger bench of the Tribunal in Vandana Global Ltd. Vs. CCE, Raipur 2010 (253) ELT 440 (Tri.-LB). 4. The argument advanced by the learned counsel on behalf of the respondents is to the effect that the Steel Plats, M.S. Angles, M.S. Channel etc were used for manufacture of parts and components used for manufacture of Sponge Iron. He laid thrust on 'Indust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for construction of factory shed, or laying foundation. The Technical Certificate shows the quantity of these items used for making of storage tank for raw material, conveyor system, kiln cooler chimney, Transfer Chutes, Intermediate Bin and Storage Tank for products. These goods are covered under Chapter 84 of the CETA 1985. The respondents have established that the steel items were not used fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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