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2017 (9) TMI 19 - AT - Central ExciseCENVAT credit - structural items like Angles, H.R. Sheets, Shapes and Sections, Channels, H.R. Plates, etc - case of Revenue is that according to the Budget 2009-10 exclusion of Cement, Angles, Channels, Centrally Twisted Deformed Bass (CTD) or Thermo Mechanically Treated Bar (TMT), etc. were excluded from definition of Rule 2(k) of the Cenvat Credit Rules, 2004 - Held that: - the Order-in-Appeal dated 31/03/2015 was decided relying on the decision of Larger Bench of this Tribunal in the case of Vandana Global Limited [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], where it was held that the clarificatory amendment made to Explanation 2 to Rule 2(k) in 2009 has to be held to be retrospectively applicable, is not sustainable - credit allowed - demand set aside - appeal allowed - decided in favor of appellant.
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