2018 (11) TMI 292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....umar Singh, Supdt. (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellants have been denied benefit of Cenvat Credit to the extent of Rs. 2,13,08,290/- in respect of various iron & steel items, paint & cement used by the appellant for manufacture of Supporting Structural, on the ground that the issue stands covered against them by the Larger B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....decision in the case of C.C.E. V/s M/s India Cement Ltd. reported at 2012 (285) ELT 341 (Mad.) vide which the credit in respect of various iron & steel items & cement used for concrete foundation was allowed. He submits that the Tribunal in number of cases has allowed such credit. Specific attention stands drawn to this bench's decision in the assessee's own case being Final Order No.71011/2018 da....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Vapi - 2012 (25) S.T.R. 46 (Tri.- Ahmd.) 4. After hearing the Learned A.R. appearing for the Revenue, we find favour with the submissions of the Learned advocate on merits as also on the point of limitation. The Larger Bench Decision of M/s Vandana Global Ltd. on which the Authorities below have relied upon, has been declared by the Hon'ble Gujrat High Court as not a good law in the case of M/....