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2023 (9) TMI 803 - AT - Central ExciseLevy of Excise Duty - Angles, Channels, Joist, TMT Bars etc. used captively for fabrication of capital goods/support structures which were embedded to earth - mis-utilization of the benefit of Notification No.67/95-CE(NT) - HELD THAT:- It is not disputed by the revenue that these items have been used by the appellant for fabrication of capital goods which has been captively consumed for fabrication of capital goods and support structures which were ultimately used in manufacture of their final product i.e. ingot. Relying on the decision of the Hon’ble Chhatisgarh High Court in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT], wherein the Hon’ble High Court has observed Section 37 of the Central Excise Act, 1944 is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods. Though the power to make rules include the power to give retrospective effect, while doing so the provision under consideration is neither made retrospective nor could it be treated as one. The appellant is not required to pay duty on the items in question which has been used by them captively for fabrication of support structures and capital goods as inputs, which has been ultimately used for manufacture of their final product, i.e. M.S. ingots & wire rods - the impugned order is set aside - the appeal is allowed.
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