2017 (5) TMI 870

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....ER Per: M.V. Ravindran This appeal is directed against order-in-appeal No.13/RPR-II/2009 dated 27.10.2009. 2. After hearing both sides and on a perusal of records, I find the issue that falls for consideration is regarding the eligibility to avail CENVAT credit on structural items namely angle, channels, sheets bar, beam etc. Both the lower authorities have denied CENVAT credit to the app....

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.... credit on the above items, which has been settled by Larger Bench of this Tribunal in the case of Vandana Global Ltd. - 2010-TIOL-624-CESTAT-LB. He would also rely upon the decision of Hon'ble High Court of Allahabad in the case of Daya Sugar - 2015 (316) ELT 394 (All.). 5. On careful consideration of the submissions made by both sides, I find that CENVAT credit availed on inputs in the ca....