2015 (10) TMI 1668

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....sentative) For The Respondent : Shri Kuntal Parikh (Advocate) Per : Mr. P.K.Das; Common issue is involved in these appeals and therefore, both are taken up together for disposal. The Learned Advocate appearing on behalf of the respondent seeks adjournment on the ground that the arguing counsel is not well. 2. After hearing the Ld Authorised Representative for Revenue and on perusal of records,....

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.... Larger Bench of the Tribunal in the case of Vandana Global Ltd vs CCE, Raipur -2010(253)ELT.440(Tri.LB) held that goods like cement and steel items used for laying foundation and for building supporting structure, cannot be treated either as input or capital goods or inputs to the final products and therefore no credit of duty paid on the said item can be allowed under the Cenvat Credit Rules. In....