2013 (8) TMI 391

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....he Bench): Commissioner of Central Excise, Bhopal has filed this appeal against order-in-appeal No. 75/BPL/2010 dated 31.05.10 passed by Commissioner of Central Excise (Appeals) Bhopal. 2. Brief facts of the case are that the M/s. Mahakaushal Sugar & Power Industries Ltd. (hereinafter referred to as respondents) are engaged in the manufacture of sugar and molasses falling under Chapter 17 of....

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....de order in original no. 55/2009-2010 dated 25.1.10 who disallowed the Cenvat credit along with interest and also imposed penalty of Rs.5000/- on the respondents under Rule 15 of the Central Excise Rules. The respondents filed an appeal before Commissioner of Central Excise (Appeals) Bhopal who vide impugned order has allowed the appeal and Revenue has challenged the impugned order in this Tribuna....

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....al reported as [2010 (257) ELT 440] in which it was held that no Cenvat credit is admissible in respect of such items which are used in supporting structures. He therefore, submits that order in appeal passed by Commissioner (Appeals) is not proper and is bad in law. 4. The respondents also submitted cross objection and submitted that order in appeal passed by Commissioner (Appeals) was fair an....

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....capital goods. I find that the issue in relation to the Cenvat credit in respect of structural steel items like angles, channels sheets and joists etc. came for decision before the Larger Bench in the case of Vandana Global reported in [2010 (257) ELT 440 (Tri-LB - Del] in which it was held that these items are used for laying foundation and structural support which are neither the machinery items....