TMI Blog2018 (3) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Court of Madras in the case of Thiru Arooran Sugars Vs CESTAT [2017 (7) TMI 524 - MADRAS HIGH COURT] has specifically held that these items are eligible for availment of CENVAT credit - credit allowed - appeal allowed - decided in favor of appellant. - E/1007/2011-DB - Final Order No. A/30231 / 2018 - Dated:- 19-2-2018 - MR. C. J. MATHEW, MEMBER (TECHNICAL) AND Mr. M.V.RAVINDRAN, MEMBER ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules 2004; while the adjudicating authority has come to a conclusion that these items being structural in nature, CENVAT credit would not be availed as input or as capital goods. The entire findings of the adjudicating authority is based on the judgement of the Larger Bench of the Tribunal in the case of Vandana Global [2010(253) ELT 440 (Tri-LB)]. 4. On perusal of the records, we find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any further as this judgement of the Larger Bench has been upturned by the Hon ble High Court of Gujarat in the case of Mundra Port SEZ Ltd Vs CCE [2015(39)STR 726]. 6. In view of the foregoing and the authoritative judicial pronouncements, we hold that the impugned order is unsustainable and needs to be set aside and we do so. The impugned order is set aside and the appeal is allowed. (Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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