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Showing contexts for: cenvat input in Commissioner Of Central Excise, Raipur vs M/S. Shriram Hi Tech Steel &Power Ltd on 27 March, 2014Matching Fragments
R S Ispat P Ltd.
Appearance:
Shri M S Negi, AR for the Appellants None for the Respondent Date of Hearing /decision: 27.03.2014 ORDER NO. FO/ 51332-51333 /2014- (SM) Per Archana Wadhwa:
Both the appeals filed by the Revenue are being disposed of by a common order as the issue involved is identical. In both the cases, Commissioner (Appeals) has allowed the benefit of Cenvat credit of duty paid on various iron and steel items by holding the same as cenvatable inputs. I find the Revenues contention is that same are used as supporting structurals and in view of law declared by the Larger Bench in the case of Vandana Global Ltd. [2010 (253) ELT 440 (LB)]., they are not cenvatable items.