2017 (11) TMI 650

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....JC) AR, for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant is entitled to Cenvat Credit on items like MS angles, shapes, section, MS plate, MS scrap and rail (other than rail using railway). 2. It is alleged in the show cause notice dated 01 June, 2009, invoking the extended period of limitation, relating to the period April, 2007 to March, 2008 ....

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....apital goods and supporting structures. It was also submitted that some ready-made machines were procured and some machinery was fabricated in the factory itself in which the inputs in dispute have been used and also part of these inputs are used in fabrication of staging and supporting structures. They also contended that in terms of explanation 2 of Rule 2k of CCR, 2004 input includes the goods ....

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.... defence in the light of the judgment of larger bench of this Tribunal in M/s Vandana Global Ltd. - 2010 (253) ELT 440 and also ruling of Hon'ble Supreme Court in CCE Vs. Rajasthan Spinning and Weaving Mills Ltd. - 2010 (255) ELT 481. 5. Pursuant to remand the learned Assistant Commissioner has been pleased to again confirm the demand along with equal amount of penalty. Being aggrieved the appe....