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2022 (11) TMI 264 - AT - Central ExciseCENVAT Credit - inputs - goods namely steel plates, HR plates, HR coils, MS Bar, MS Beam, MS Joists, GC Sheets, etc - period from March, 1995 to September, 2003 - HELD THAT:- The appeal pertains to the period March, 1995 to September, 2003, the adjudicating authority decided the matter solely on the basis of Larger Bench decision in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein, it was held that the amendment of Notification No. 16/2009-CE (NT) dated 07.07.2009 has a retrospective effect and accordingly, even for the period prior to such amendment the credit is not admissible. This decision was reversed by the 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]. The adjudicating authority needs to give a fresh look in the entire case in the light of the various judgements given subsequent to the reversal of larger bench decision in the case of VANDANA GLOBAL by the Hon’ble High Court of Chhattisgarh - the appeals are allowed by way of remand to the adjudicating authority for passing a fresh order.
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