2018 (7) TMI 2308

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..... THAT:- There were divergent views by this Tribunal on the issue of availability of Cenvat credit on the items in question. Initially, the said issue has been settled by the larger bench of this Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [ 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein it has been held that the Cenvat credit is not available to the appellant. As the said decision .....

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..... Cenvat credit on the steel items, namely, M.S.Plates, MS Sheets/Aluminium Coil, Joist/Square/joist Channel/HR Plates/Shapes Sections/ MS Channels, Angles, welding electrodes CRSS Patti/HRSS Plates/HR Coil/Sheets etc. were denied on the premise that these items are not capital goods in terms of Rule 2(a) of Cenvat Credit Rules, 2004. The appellant is not entitled to avail Cenvat credit on the sai .....

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