2010 (10) TMI 788

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....n filed by the appellants against the confirmation of demand and Appeal Nos. 677 & 681/2009 have been filed by the Revenue against the dropping of the penalty by the lower authority.   2. The brief facts of the case are that the appellants are engaged in the manufacture of V.P. sugar and molasses. They are availing Cenvat credit on duty paid on inputs and capital goods received in their fa....

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....ities, both the parties are in appeals (appellant for confirmation of demand and Revenue for dropping the penalty and interest).   3. The learned Advocate for the appellants submits that the issue has been framed by the adjudicating authority in the adjudication order that whether the welding electrodes used for fabrication/installation of capital goods which are further used for manufactu....

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....Cenvat credit but in Appeal No. 473 of 2009 as Annexure to show-cause notice, items mentioned at Sl. Nos. 5, 14, 15, 16, 19, 20, 25, 27, 28, 41, 42, 45, 46 and 47 were used in fabrication of structures to the machinery. The credit involved in these items are not entitled for Cenvat credit as held by the Larger Bench of this Tribunal in the case of Vandana Global Ltd. v. CCE 2010 (253) ELT 440/26 S....

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....d by the Hon'ble High Court of Rajasthan in the case of Hindutan Zinc Ltd. (supra) but the appellants are not entitled for the Cenvat credit on welding electrodes which are used for fabrication of structural supports to the machinery as held by the Larger Bench of this Tribunal in the case of Vandana Global (supra) wherein it was held that structures do not qualify as capita goods. Hence the deman....