2011 (4) TMI 804

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....R: M.VEERAIYAN   Heard both sides.   2. The appellants are engaged in the manufacture of cane sugar, molasses and denatured Ethyl Alcohol. The dispute relates to eligibility of cenvat credit taken on items like Joist, M.s.Channel, M.S. Angle, M.S.Rod, M.S.Plate and H.R.Sheets/Coil/Plates. These items as per show cause notice are used Sulphur furnace & Juice Sulphites, Clarifiers, S....

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....e actual use of the items. However, for large number of these items, they shall be eligible of cenvat credit.   4. Learned DR submits that the decision of the authorities below were based on the understanding of law at that time and the end use of the items requires to be gone into afresh so that the applicability of the decision of the Larger Bench of the Tribunal in the case of Vandana G....