TMI Blog2018 (3) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/1119/2011-DB - Final Order No. A/ 30232 / 2018 - Dated:- 19-2-2018 - MR. M.V.RAVINDRAN, MEMBER (JUDICIAL) AND MR. C. J. MATHEW, MEMBER (TECHNICAL) Mr. G. Prahlad, Adv for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would get covered under the definition of Rule 2(l) of the CENVAT Credit Rules 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 [20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Vandana Global (supra) also will not carry the case of the Revenue 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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