AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2014 (4) TMI 455
X X X X Extracts X X X X
X X X X Extracts X X X X
....ns in two appeals filed by the same assessee under consideration. Both the appeals arise from the same impugned order and deal with the same issue and hence they are taken up for decision by this common order. 2. In these appeals, the issue involved is denial of CENVAT credit taken during the periods Dec'10 to March'11 (E/484/12) and April'11 to March'12 (E/483/12) in respect of structural stee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er, the learned Authorized Representative for Revenue submits that as on date, the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. has to be taken as the basis and the issue decided. He also points out that the decision of the apex court in the case of Saraswati sugar Mills Vs CCE Delhi 2011 (270) ELT 465 (SC) according to which CENVAT credit cannot be taken on stru....