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2019 (1) TMI 367 - AT - Central ExciseCENVAT credit - capital goods - various items of iron and steel - Held that:- The Cenvat Credit disallowed vide the impugned order- in- appeal is following the ruling of the Larger Bench of this Tribunal in Vandana Global Ltd. V/s CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. The said decisions stands reversed by Hon’ble Chhattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] wherein it has been held that amendment to explanation 2 of Rule 2 (k) of CCR 2004 vide a Notification No. 16/2009-CE is not clarificatory but only prospective in operation. In the appellant’s own case in the case of India Cement Ltd. Hon’ble Madras High Court in its judgement [THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS M/S. INDIA CEMENTS LTD.] have held that a manufacturer- assessee is entitled to Cenvat Credit a supporting structures and structural items required for fabrication and or supporting of plant and machinery as without the said activity of fabrication no excisable goods can be manufactured. Credit allowed - appeal allowed - decided in favor of appellant.
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