TMI Blog2018 (9) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Tribunal in various cases - appeal allowed - decided in favor of appellant. - Appeal No. E/51403/2018 - A/52873/2018-SM[BR] - Dated:- 27-8-2018 - Mr. V. Padmanabhan, Member (Technical) Ms. Surbhi Sinha, Advocate for the appellant Sh. P. Juneja, DR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 33/2017-18 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant as well as Shri P. Juneja, Ld. DR representing the Department. The Ld. Advocate submitted that the case law in the case of Vandana Global, which has been relied upon by the lower Authority, is no longer good law in the light of further pronouncement of law on the subject by the Hon ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd. V/s CCE CUS. 2015 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supporting structures for capital goods. Cenvat Credit on such items has been consistently allowed by the Tribunal in various cases. Further, the decision of the Larger Bench in the case of Vandana Global, relied upon by the lower Authority, is no longer the good law in the light of the decision of the Hon ble Gujarat High Court (supra). 6. By following the consistent view taken by the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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