2017 (11) TMI 1281

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....te is regarding admissibility of Cenvat Credit on various iron and steel items used 2 A.No. E/51149/17 for fabrication of various capital goods/plants and machineries/support structures in the plant as capital goods and/or as inputs. The Department has not allowed the same. Being aggrieved, the assessee-Appellants have filed the present appeal. 3. With this background, we have heard Shri Rahul Tangri, learned counsel for the assessee-Appellants and Shri R.K. Mishra, learned DR for the Department. 4. After hearing both sides and on perusal of the material available on record, it appears that an identical issue has come up before the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs Commissioner Customs & Central Excise, Raipur, 20....

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....ections, Channels, TMT Bar etc., which have been used by the appellants in the fabrication of support structures on which various capital goods are placed? The same stands denied by the lower authority. The learned DR has sought disallowance of the same by citing the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term "Input" w.e.f. 07.07.2009. It has further been pleaded that the Cenvat Credit claimed for the period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandan....