2011 (7) TMI 607

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....e (Jt.CDR) for the Revenue Heard both sides at length. 2. Shri B.L. Narasimhan, Advocate appearing for the appellants states that these five appeals arise from the impugned common order in appeal passed by the lower appellate authority and that the challenge to the said order is limited in respect of para 6 and 8 thereof. He states that para 6 deals with eligibility of credit to steel plates, a....

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....al - 2010 (259) ELT 114. Hence he prays that similar credit may be allowed in respect of the same items for the period covered by the present appeals. 4. Shri B.K. Singh, learned Jt.CDR appearing for the Department refers to para 3 of the show cause notice dated 3.7.2002 and states that it is not clear from the records of the case available before the Tribunal as to which of the steel items have ....

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.... present appeals. 6. As regards the steel items, it has been held in the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) that such items used for laying foundation and building supporting structures cannot be allowed the cenvat credit. At the same time, the said decision also allows cenvat credit for manufacture of parts and components of capital goods which are also cover....