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2016 (8) TMI 199 - CESTAT NEW DELHI

2016 (8) TMI 199 - CESTAT NEW DELHI - TMI - Cenvat Credit - eligible inputs - iron and steel items - Oxygen Gas, Thermal Insulation and welding electrodes - used in fabrication and maintenance work - Held that:- cenvat credit on iron and steel items not admissible in the light of the CESTAT Larger Bench decision in the case of Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) - However, appellant cannot be held to suppress any material facts deliberately to evade duty or to avail i .....

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Order No. 52637/2016 - Dated:- 27-7-2016 - S. K. Mohanty, Member (Judicial) And R. K. Singh, Member (Technical) For the Appellant : Shri.B.L. Narasimhan, Advocate For the Respondent : Shri.R.K.Mishra, D.R. ORDER Per R. K. Singh The appeal is filed against Order-in-Original No. Commissioner/RPR/12-14/2008 dated 14.02.2008 in terms of which cenvat credit amounting to ₹ 2,39,65,676/- was disallowed and ordered to be recovered along with interest and equal amount of penalty was imposed under .....

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07,215/- pertains to denial of credit on Oxygen Gas, Thermal Insulation and welding electrodes and that credit on welding electrodes and oxygen gas used in fabrication and maintenance work is required to be allowed in the light of the following decisions:- 1. Ramala Sahkari Chini Mills Ltd. v. CCE, 2010 (260) E.L.T. 321 (SC) (Referral Order) with Ramala Sahkari Chini Mills Ltd. vs. CCE 2016 (334) ELT 3 (SC) (Larger Bench) 2. Ambuja Cement Eastern Ltd. v. CCE 2010 (256) ELT ;690 (Chattisgarh) 3. .....

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Final Order No.FO/54652/ 2014 Ex [BR] dated 01.12.2014, Appeal No. E/53915/2014. 3. KM Sugar Mills Ltd. V. CCE, Final Order No.FO/54636/2014-Ex.[BR] dated 21.11.2014, Appeal No.E/52101/2014. 4. Grasim Industries Ltd. v. CCE, Final order No.A/53106/2014-Ex [DB] dated 17.07.2014, Appeal No.E/58904/2014 5. Umax Packaging Ltd. v. CCE 2016 (2) TMI 585 CESTAT New Delhi 6. Bhoramdeo Sahakari Shakkar Utpadak Karkhana Maryadit v. CCE 2015 TIOL- 1578-CESTAT-Del. and consequently the mandatory equal penal .....

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nvat credit is admissible thereon. 5. We have considered the contentions of both sides. As has been fairly admitted by the ld. Advocate for the appellant cenvat credit on iron and steel items amounting to ₹ 2,33,58,461/- is not admissible in the light of the CESTAT Larger Bench decision in the case of Vandana Global Ltd. (supra). The Apex Court decision in this case of Saraswati Sugar (supra) cited by ld. D.R. is supportive of the decision of the Larger Bench of CESTAT in case of Vandana G .....

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