2011 (7) TMI 601

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.... dated 23.09.08 passed by the Commissioner 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 availin....

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.... of capital goods. Instead they fabricated 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....

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....ure of various machines is admissible or not? 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 fin....