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2013 (9) TMI 934 - HC - Central ExciseOrder of Pre-deposit – Credit Availed on Inputs - Whether the CESTAT was justified in directing the appellant to make pre-deposit on the prima facie opinion that the credit availed on inputs used in construction of supporting structure which is embedded to the earth is not available to the assessee – Held that:- Prior to the amendment of Explanation 2 to Rule 2(k) of the CENVAT Credit Rules, 2004 - this Court in the case of Commissioner of Central Excise v. Ispat Industries Limited [2010 (4) TMI 169 - BOMBAY HIGH COURT ] - credit of duty paid on angels, channel and plates, etc. which are used in the construction of supporting structure would be available - the amendment to Explanation (2) to Rule 2(k) of the Cenvat Credit Rules, 2004 by notification dated 7th July, 2009 is retrospective in nature, the issue is debatable - In any event, dispute in the present case relates to the period prior to 7th July, 2009 - it is a fit case to hear the matter on merits without insisting on any pre-deposit - the order of CESTAT was quashed and set aside and the CESTAT was directed to hear the appeal on merits without insisting on any pre-deposit.
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