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2017 (4) TMI 795 - AT - Central ExciseCENVAT credit - MS items - denial on the ground that the MS items do not fall within the definition of capital goods - Held that: - it is seen from the certificate that the MS items have been used for fabrication of capital goods their parts/components/accessories thereof and also support structures for erection of the capital goods. The only ground on which the department has sought to deny the credit is on the basis of the judgment in the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein it was held that the amendment dated 07.07.2009 which restricted the use of M.S items is applicable retrospectively. It is the contention of department that after fabrication of the support structures including platform when embedded to earth become immovable property and therefore not being excisable goods the MS items are not eligible for credit. The judgment rendered in Vandana Global Limited has been analysed by the Hon’ble High Court of Andhra Pradesh in the case of Mundra Ports and SEZ Ltd, [2015 (5) TMI 663 - GUJARAT HIGH COURT]. The Hon’ble Court observed that the amendment dated 07.07.2009 brought forth to the definition of inputs does not have retrospective application. In the present case the period involved is prior to 07.07.2009 - credit allowed - decided in avor of assessee.
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