2012 (4) TMI 383 - AT - Central Excise

CESTAT Upholds Dismissal of CENVAT Credit Appeal citing Vandana Globals Precedent

The Appellate Tribunal CESTAT, Ahmedabad dismissed the appellant's appeal on availing CENVAT Credit of M.S. Angles, Channels, & Beams, citing ... Stay Petition - adjudicating authority as well as the first appellate authority has confirmed the demand against the appellant as appellant has availed CENVAT Credit on ineligible inputs - Held that:- The issue is squarely covered by the judgment of the Larger Bench of the Tribunal in the case of Vandana Globals Vs. CCE Raipur (2010 - TMI - 76147 - CESTAT, NEW DELHI (LB) allowing the appeal of the Revenue against the assessee - Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules for the impugned period – against assessee. The Appellate Tribunal CESTAT, Ahmedabad rejected the appellant's appeal regarding availing CENVAT Credit of M.S. Angles, Channels, & Beams, citing the judgment of the Larger Bench in the case of Vandana Globals. The appeal was dismissed as the issue was already decided in a previous case.