TMI Blog2013 (9) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in directing the appellant to make pre-deposit of Rs. 1.30 crores 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, is the question raised in this appeal. 2. The CESTAT has ordered pre-deposit by relying upon the Larger Bench decision of the CESTAT in the case of Vandana G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 and, therefore, in our opinion, it is a fit case to hear the matter on merits without insisting on any pre-deposit. 4. Accordingly, the impugned order of CESTAT dated 22nd February, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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