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2022 (9) TMI 797 - AT - Central ExciseCENVAT Credit - capital goods - structural items in the nature of MS sheets, angles etc. - period involved is from 28.1.2008 to 30.7.2008 - HELD THAT:- The authorities below have mainly relied upon the decision of the Tribunal in VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein the Larger Bench held that the amendment brought forth in the definition of capital goods with effect from 7.7.2009 is retrospectively applicable. The said decision has been set aside by the Hon'ble High Court of Chhattisgarh in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT]. The Commissioner (Appeals) has relied upon the decision of the Hon'ble High Court of Allahabad in UPPER GANGES SUGAR & INDUSTRIES LTD. VERSUS COMMR. OF C. EX., MEERUT-II [2013 (8) TMI 501 - ALLAHABAD HIGH COURT] which actually analysis the definition of capital goods under the erstwhile MODVAT credit rules. The said definition is not applicable after 2004 and so the reliance placed on the said decision is misplaced. There is no dispute that the MS items were used for fabricating and installing paint plant within the premises of the appellant. The said paint plant is also integral to the manufacturing activity. After appreciating the facts and applying the decision in the case of THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS M/S. INDIA CEMENTS LTD. [2014 (7) TMI 881 - MADRAS HIGH COURT], it is held that the credit availed on MS items has to be allowed to the appellant. Appeal allowed - decided in favor of appellant.
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