2024-VIL-368-CESTAT-BLR-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Eligibility of Cenvat credit on various items such as, down comers, tray decks, separator with lifting beam (frame) assembly, catalyst outlet screen, centrifugal pumps, tools and tackles, regenerator internal steam, gas compressor, tandem dry gas seal, vertical storage container of ST rotor, rotor assembly, turbine assembly, control valve, industrial valves, pipes, tubes, pipe fittings, vales, flanges, heat exchanger, earthing control cables, flame proof lighting, foundation template etc. received and used in the manufacture of various sub-plants in capacity expansion project – HELD – The learned Commissioner has heavily relied on the judgment of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. to deny the cenvat credit reasoning that since the capital items received by the appellant used by the contractors in installation, erection and fabrication of various plants, sub-plants etc. in the factory premises, results into immovable property; hence not admissible to credit – the ratio of the Larger Bench of this Tribunal in Vandana Global Ltd. case has been set aside by the Hon’ble Chhattisgarh High Court – further, in the appellant’s own case, this Tribunal has already taken a view that merely because the items are used for fabrication in the erection of storage tank which affixed to earth and become immovable property, cenvat credit availed on individual items cannot be denied being capital goods as defined under Rule 2(a) of the CCR, 2004 - the impugned order is set aside and appeal is allowed
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