2014 (8) TMI 398

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....eal against the impugned order wherein input credit on plain plate, H.R.S.S. Plate Angles, channel, Billets, M.S. Beams, H.R. Sheet, Flat, Chequered coil and electrodes etc. were denied during the period 12/2002 to 7/2003 on the ground that the same are not capital goods or parts thereof, therefore, the appellants are not entitled to take input credit on these items. It is further alleged that the....

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....ant that the dispute before the Larger Bench of this tribunal in the case of Vandana Global ltd. vs. CCE Raipur - 2010 (253) ELT 440 (Tri.LB) was that whether they are entitled to take input credit on these items which were used in erection of supporting structure which were embedded to the earth or not? wherein it was held that steel structures used in the manufacture of capital assets which are ....

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.... of the CENVAT Credit Rules, 2004 the penalty is rightly imposed. 4. Heard both sides and considered their submissions. 5. Considering the facts that the issue whether on the impugned items, the assessee is entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth or not? In the case of Vandana Global Ltd. (supra) it was held that cr....