2019 (5) TMI 810

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....tative for the Respondent ORDER Per: Mr. Ashok Jindal The appellant are in appeals against the impugned orders wherein cenvat credit on various steel items have been denied. 2. The facts of the case are that the appellant are manufacture of writing and printing paper and soda ash. The appellant availed cenvat credit of duty paid on M.S. Plate, M.S. Angle, M.S. Bars, etc., which were used for....

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....or the appellant submits that the sole case of the revenue is based on the decision of the Larger Bench of this Tribunal in the case of M/s Vandana Global Ltd. vs. Commissioner of Central Excise, Raipur-2010 (253)ELT 440 (Tri.-LB) wherein it has been held that steel items used in the manufacture of supporting structures embedded to earth are not covered as 'inputs' and are not eligible for taking ....

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....f M/s Vandana Global Ltd.(supra) to say that as these steel items have been used for supporting structures which are embedded to earth. 7. In fact, from the show cause notice, we find the sole reason to deny cenvat credit is that the steel items on which cenvat credit has been taken by the appellant are neither capital goods or not inputs in terms of Rule 2(k)/2(a) of CCR, 2004 as these items are....