2015 (12) TMI 938

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....dicial) For the Petitioner : Shri G R Singh, AR For the Respondent: Shri Rupinder Singh , Advocate ORDER Per Ashok Jindal : Revenue is in appeal against the impugned order wherein the learned Commissioner (Appeals) has allowed the inputs service credit on HR sheets, HR plates, MS pipes, MS Flat, joist, pate mill pate, MS square, MS channel, MS TMT bar, MS beam, plate, steel pipe, MS....

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....ural items, therefore, respondents are not entitled to take Cenvat credit on these items as per the decision of Vandana Global Ltd. [ 2010 (253) ELT 440 (Tri-LB)] . He further submits that as per the Rule 5 of Central Excise (Appeals I), 2001, the learned Commissioner (Appeals) cannot consider the additional evidence produced before him. Therefore, impugned order is required to be set aside. 4.....

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....impugned order is to be upheld. 5. Heard the parties and considered the submissions. 6. In this case Cenvat credit is sought to be denied on the items mentioned hereinabove in para 1 on the premise that these items were used as structurals items, the usage of which items has been explained by the respondents in reply to the show cause notice and same has been recorded by the adjudicating aut....