2014 (3) TMI 351

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....n CENVAT Credit availed on MS angle, MS beam, etc. has been claimed by the appellant as capital goods, which were used for foundation/structure of the machine/equipment, was denied by the lower authorities on the premise that as these items were used in erection of supporting structure, which are embedded to earth, therefore, they are not entitled to take credit. 2. Ld. Counsel for the appellant ....

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....) ELT 465 (SC) the appellants are not entitled to take credit and in the light of the decision of Vandana Global (supra), extended period of limitation is invocable. 5. Heard both sides. Considered the submissions on merits. 6. In the light of the decision of Vandana Global (supra) the appellant have no case. But on limitation, they are having a case in spite of the decision of ITC Ltd. (supra).....