TMI Blog2019 (5) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... al goods - HELD THAT:- The sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are not used for manufacture of paper and soda ash (the final product), there is no other reason has been stated why these are not capital goods or inputs for fabric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit on various steel items have been denied. 2. The facts of the case are that the appellant are manufacture of writing and printing paper and soda ash. The appellant availed cenvat credit of duty paid on M.S. Plate, M.S. Angle, M.S. Bars, etc., which were used for fabrication of capital goods for use in the factory of the appellant. During the period April, 2006 to Decem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Bench of this Tribunal in the case of M/s Vandana Global Ltd. vs. Commissioner of Central Excise, Raipur-2010 (253)ELT 440 (Tri.-LB) wherein it has been held that steel items used in the manufacture of supporting structures embedded to earth are not covered as inputs and are not eligible for taking cenvat credit. The said decision has been set-aside by the Hon ble Chhattisgarh High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as these steel items have been used for supporting structures which are embedded to earth. 7. In fact, from the show cause notice, we find the sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are not used for manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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