2018 (3) TMI 840

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....tes for the Appellant. Mr. Bhuvaneswara Rao, A.R. for the Respondent. [Order per: M.V.RAVINDRAN ] This appeal is directed against Order-in-Original No. 26/2010 dated 22/12/2010. 2. On perusal of records, it transpires that the issue is regarding denial of CENVAT credit on HR Plates, Base Plates, MS Channels, MS plates, Angles etc. during the period July 2006 to December 2009. Revenue i....

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....ndana Global [2010(253)ELT 440 (Tri-LB)]. We find that the Larger Bench judgement of the Vandana Global stands reversed by the Hon'ble High Court of Gujarat in the case of Mundra Port & SEZ Ltd Vs CCE [2015(39)STR 726]. 4. We also find that Hon'ble High Court of Madras in the following cases has specifically held that these items are eligible for availment of CENVAT credit: 1) Thiru Arooran ....