2014 (4) TMI 44

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.... Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 2,14,58,077/- and penalty of identical amount. 2. After hearing both sides, we find that duty stands confirmed against the applicant by denying them the benefit of cenvat credit of duty paid in respect of prefabricated item used in the manufacture of their capital goods and by relying upon the ....

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....2 to Rule 2(k) of the CENVAT Credit Rules, 2004, this Court in the case of commissioner of Central Excise vs. Ispat Industries Limited (Central Excise Appeal No.187 of 2006 decided on 19th July 2007) has held that credit of duty paid on angles, channels and plates etc. which are used in the construction of supporting structure would be available. Though the Larger Bench in the case of Vandana Prop....