TMI Blog2019 (4) TMI 1590X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee. The appellant is entitled to cenvat credit on the items of iron and steel - appeal allowed - decided in favor of appellant. - Excise Appeal No. 53534 of 2018 - A/50496/2019-SM[BR] - Dated:- 26-2-2019 - SH. ANIL CHOUDHARY, MEMBER (JDUICIAL) Dr. G. K. Sarkar, Advocate for the appellant Ms. Tamanna Alam, Authorised Representative for the respondent ORDER Per: Anil Choudhary: The issue involved in this appeal is whether the appellant who is manufacturer of Cement have rightly taken the cenvat credit on M.S. plates, bars angles, tors, channels and sheets etc. falling under Chapter 72 of the schedule to the Central Excise Tariff Act, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isallowance of CENVAT Credit. The contention of the appellant is that the said disallowance was because of ratio laid down by this Tribunal in Vandana Global larger Bench decision reported in 2010 (253) ELT 440 (Tri-LB) but the same has been overruled by the Hon ble High Court of Chhatisgarh in Vandana Global VS. Commissioner of C.Ex Cus., Raipur reported in 2018 (16) GSTL 462 (Chhatisgarh). The appellant further submitted that the issue in the present case is now squarely covered by Larger Bench ruling of this Tribunal in Mangalam Cement Limited vs. CCE, Jaipur-I reported in 2018 (360) ELT 737 (Tri.LB). On the other hand Ld. DR supported the impugned order and contended that the Commissioner (Appeals) right disallowed credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the final product could be either direct or indirect and may include or may not include their presence in the final products. Goods used in the manufacture of capital goods, which are installed for manufacture of the capital goods should also be considered for availment of Cenvat credit. In the case in hand, the cement and steel bars used to erect foundations for installing different machines in the power plant should also merit consideration as input for the purpose of cenvat benefit. Analyzing and interpreting scope of the definitions of input and capital goods , the Hon ble Madras High Court in the case of M/s. Thiru Arooran Sugars Ors. (Civil Misc. Appeal Nos. 3814/2011 and 2695 and 2696/2012) has held that steel and cement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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