2016 (8) TMI 199

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....ion 11AC of the Central Excise Act, 1944 read with Rule 15 of the Cenvat Credit Rules, 2004. 2. The ld. Counsel for the appellant submitted/ pleaded/contented as under:- (i) out of the aforesaid amount, an amount of Rs. 2,33,58,461/- pertains to the credit on iron and steel items. Such credit has been disallowed by judgment of the CESTAT Larger Bench in the case of Vandana Global Ltd. vs. Commissioner of Central Excise, Raipur -2010 (253) E.L.T. 440 (Tri.- LB). 2. An amount of Rs. 6,07,215/- pertains to denial of credit on Oxygen Gas, Thermal Insulation and welding electrodes and that credit on welding electrodes and oxygen gas used in fabrication and maintenance work is required to be allowed in the light of the following de....

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....dgment of Allahabad High Court in the case of Dwarikesh Sugar Industries Ltd. vs. CCE, Meerut  2016 (334) E.L.T. 58 (All.) wherein it has been stated that cenvat credit on welding electrodes is not admissible. He also contended that even Apex Court in the case of Saraswati Sugar where it was held that supporting structures are neither components nor parts nor accessories of specified capital goods and so no cenvat credit is admissible thereon. 5. We have considered the contentions of both sides. As has been fairly admitted by the ld. Advocate for the appellant cenvat credit on iron and steel items amounting to Rs. 2,33,58,461/- is not admissible in the light of the CESTAT Larger Bench decision in the case of Vandana Global Ltd. (sup....