2011 (7) TMI 601

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....oner of Central Excise, (Appeals), Raipur who has upheld the order in original passed by the original authority.  2. The brief facts of the case are that the respondents are registered with the Central Excise department for manufacture of sponge iron, M.s.Ingot, and TMT Bars falling under Chapter 72 of Central Excise Tariff Act, 1985. They were availing the cenvat credit of duty paid on inpu....

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....ed supporting structures for erecting various equipments in their factory and also used it in the fabrication of walkways and galleries, platforms, sheds, staircases, structure for supporting electric cables of kiln etc. A show cause notice dated 9.3.2006 was issued to the respondents proposing the demand of duty of Central Excise equal to the credit availed and also proposing the penalty on the a....

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....? 5. Learned SDR is relying on the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur-2010 (253) ELT 440 (Tri.-LB) wherein the Tribunal has held that the cement and steel items used for laying foundation and bulding structural support are not covered under Rule 2(a) of Cenvat Credit Rules, 2004. 6. I find that in the present case, the issue is squarel....