2015 (10) TMI 1821

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....Sivakumar, A.R. Per : Mr. P.K. Das; None appears on behalf of the Respondent despite issue of notices. 2. After hearing the learned Authorised Representative for the Revenue and on perusal of the records, I find that the respondents were engaged in the manufacture of V.P. Sugar Molasses, Distillery etc. classifiable under sub-heading 1701, 1703 and 2207 of the Central Excise Tariff Act, 1....

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....re the Tribunal. 3. I find that the cenvat credit was denied on the articles of Iron and Steel used in the construction of Plant, which can not be treated as capital goods. The Commissioner (Appeals) set-aside the demand on the extended period of limitation. It is seen that the Larger Bench of the Tribunal in the case of Vandana Global Limited vs. CCE, Raipur  2010 (253) ELT 440 (Tri. LB) ....