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2017 (4) TMI 642 - AT - Central ExciseCENVAT credit - H.R. Plates, Channels, H.R. sheet plates, H.R. coil, MS Channels, Flat bars, NAS EQ angles, GP Coil sheets, MS Beams, Prime Hot Rolled non-alloy, MS Joist etc. - credit was confirmed placing reliance in the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Held that: - The entire basis of the Department's case is Larger Bench's decision in the case of Vandana Global. In the present case, the fact is different from the facts involved in the Vandana Global case. In the Vandana Global case, the fact was that the steel material was used for making the structure which was used for erection of plant and machine. In the present case, the steel material was used in fabrication of part of Boiler and DM plant. For this reason, ratio of Vandana Global case is not applicable. Also, the amendment made on 7.7.2009 in the definition of inputs cannot be applied retrospectively - the Vandana Global judgment which has applied the amendment retrospectively is not applicable in the facts of the present case. Appeal dismissed - decided against Revenue.
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