2016 (7) TMI 548

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....esentative (DR) ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 29/10/2015 of Commissioner (Appeals), Raipur. In the said order the Commissioner (Appeals) disallowed Cenvat credit of Rs. 1,55,626/- availed by the appellant on various MS Plates, Flats, Channels, Angles and Beams etc. The credit was disallowed mainly on the ground that these are general steel items used a....

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....uded for credit as correctly held by the impugned order. 4. Heard both the sides and perused the appeal records. The Commissioner (Appeals) relied heavily on the decision of the Larger Bench of Tribunal in M/s Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. LB). It is seen that in the facts of the present case, the findings of the Tribunal in the case of CCE, Salem vs.....