2012 (3) TMI 440

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....lding Materials, New Delhi. This report was obtained by the appellant on their own and the same says that cement, steel, concrete, TMT bars, etc. are "required in the construction of the important and massive machinery and equipment" such as machinery equipment, grinding equipment, pre-heater, fly ash and cement silo etc. the learned counsel for the appellant submits that the above report of the expert is an essential matter to support the appellant's case for CENVAT credit was taken by them. We have heard the learner AC (AR) also on this aspect. 2. After considering the submissions, we note that the above report was not before the lower authorities and that prima facie it does not have any bearing on the issue raised in the stay app....

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....Revenue on the strength of the Tribunal's Larger Bench decision in the case of Vandana Global Ltd. vs. Commissioner: 2010 (253) E.L.T. 440 (Tri.-LB). 5. We have considered the submissions. Apparently, the structural items were used for fabricating certain structures and cement was used for fixing such structures to ground. The structures were used as support to various equipments/plants in the cement factory. On these facts, prima facie, cement used as above cannot be held to be Input' Under Rule 2(K) Ibid, Nor Can The Structural Items Be Held To Be capital goods' under Rule 2(a) ibid, as per the ratio of the Tribunal's Larger Bench's decision in Vandana Global Ltd. Case (supra). The relevant paragraphs of the order o....