2018 (3) TMI 15

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....tina Nagori, Authorised Representative ORDER Per : Dr. D. M. Misra This is an appeal filed against OIA No. VAD-EXCUS-002-APP-460-2017-18 dated 28.09.2017 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Vadodara. 2. Briefly stated the facts of the case are that the appellant had availed CENVAT credit on M.S. Channels, M.S. Angles, M.S. Beams, M.S. Plates, S.S....

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....brication of supporting structures of capital goods in view of the judgement of the Principal Bench At Delhi in the case of Singhal Enterprises Pvt. Ltd. Vs. Commissioner of Central Excise & Customs, Raipur 2016 (34) ELT 372 (Tri- Del.). 4. Ld. AR for the Revenue reiterated the findings of the ld. Commissioner (Appeals). 5. Heard both sides and perused the records. I find that the dispute ce....

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....a 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. 7-7-2009. 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. ....

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.... of CCE, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd., 2010 (255) E.L.T. 481 (S.C.), wherein the Hon'ble Supreme Court has considered an identical issue of steel plates and MS channels used in the fabrication of chimney for diesel generating set. The credit stands allowed in the light of Rule 57Q of the erstwhile Central Excise Rules, 1944. In the said judgment, the Apex Court has referred to....