Appeal dismissed: No credit for duty on construction goods.

The appeal was dismissed by the Appellate Tribunal CESTAT CHENNAI based on a Larger Bench decision in the case of Vandana Global Ltd. & Ors. Vs. CCE, Raipur & Ors., which ruled that credit of duty for goods such as cement and steel used for construction purposes is not permissible.

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The Appellate Tribunal CESTAT CHENNAI dismissed an appeal based on a Larger Bench decision in the case of Vandana Global Ltd. & Ors. Vs. CCE, Raipur & Ors., which held that credit of duty for goods like cement and steel used for construction purposes is not available.

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