CENVAT credit on structural steel inputs held inadmissible under settled precedent, leaving the demand sustained.

CENVAT credit on M.S. angles, channels and beams was found inadmissible because the Tribunal treated them as ineligible inputs under the Larger Bench ruling in Vandana Globals. The same view had already been taken in the appellant's own case, and no basis was found to depart from that position. The demand was therefore sustained and the appeal rejected.

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Issues: Whether CENVAT credit on M.S. angles, channels and beams was admissible as input credit.

Analysis: The demand had been confirmed on the footing that these items were ineligible inputs. The Tribunal found the issue to be squarely covered by the Larger Bench decision in Vandana Globals and also noted that, in the appellant's own case, an identical view had already been taken. No reason was found to depart from that view.

Conclusion: CENVAT credit on M.S. angles, channels and beams was held to be inadmissible, and the appeal was rejected.

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