Cenvat Credit on MS angles, Beams etc prior to 07-07-2009

[Rohidas Kamath]

We have availed cenvat credit on MS angles, Beams etc prior to the notification issued on 07-07-2009. However the said credit was denied citing Larger Bench decision of CESTAT in Vandana Global Ltd V/S CCE Raipur. It is learnt that the said decision is appealed before Chattisgarh High Court. I request the learned readers to provide me decision of any High Court which is contradictory to the decision in the case of Vandana Global.

[YAGAY andSUN]

Yes, I had read a judgment in this regard. I will dig out and will share it with you.

AI Summary

Cenvat credit on structural steel inputs challenged; denials rely on precedent, stakeholders seek contradicting judgments. Availability of Cenvat credit on mild steel angles and beams purchased prior to 07-07-2009 was denied by revenue citing a Larger Bench precedent; the issue is on appeal and the filer seeks higher-court decisions that contradict that precedent, with a respondent offering to locate such a judgment.