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2016 (5) TMI 1119 - AT - Central ExciseEntitlement for Cenvat credit - M.S. Angles, M.S. Flat, CTD Bar, M.S. Sheet/Plate - goods used for supporting structure to civil construction work, hence cannot be considered as components, spares and accessories of Capital Goods as per definition of Capital goods specified under Rule 2(a)A of CCR, 2004. Also Cenvat credit was disallowed even for the period prior to amendment made on 7/7/2009 - Held that:- in view of the various judgments, it can be seen that the credit in respect of steel items used for fabrication of Cooling bed, Crane Gantry is allowable. On the similar line steel used for fabrication of other capital goods are also allowed. On the issue of whether the amendment in Cenvat credit Rules of 7/7/2009 is retrospective or prospective the same has been distinguished by the judgment of Hon'ble Chhattisgarh High Court in the case of Scania Steels and Powers Ltd. v. Commissioner - [2011 (9) TMI 972 - CHHATTISGARH HIGH COURT] where in it was held that amendment made on 7/7/2009 in the definition of 'input' cannot be applied retrospectively. For this reason Vandana Global judgment of Larger bench reported in [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] stands distinguished. As regard the claim of the appellant on CTD bar, I am of the view that CTD bar invariably used for construction purpose, which cannot be allowed therefore the Cenvat credit is disallowed in respect of CTD bar. Hence, except CTD bar, all other steel material are admissible inputs and credit is allowed. - Decided partly in favour of appellant
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