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2015 (8) TMI 1054 - HC - Central ExciseDisallowance of CENVAT Credit - Inclusion of storage tanks/vessels within the scope of capital goods - effect of notification dated 1.3.2001 - prospective or retrospective - Held that:- it is not possible to agree with Mr. Murthy that the amendments or changes brought about after 1st March, 2001 are only clarificatory in nature. If the period of dispute is 1997-98 and at that time the capital goods of the appellant were not mentioned with the heading numbers in the Table column (2), then, it is not possible to infer that storage tanks and storage vessels being integral or essential part of the manufacturing plant were always included. The reference to them may not be found in column (2), but since they were used in the factory of the manufacturer and being the integral part of the plant, they always intended to be included. If that was the position, then, there was no need for a specific amendment or change. These submissions cannot be accepted for obvious reason. Decision of Karnataka High Court in the case of Doodhganga Krishna Sahakari Sakkare Karkhane Niyamit 2012 (9) TMI 709 - KARNATAKA HIGH COURT distinguished for the reason that, when it completely omits from consideration the important aspects of this Rule, which we have noted above, the specific purpose of the amendments to Rule 57Q noted by us in the foregoing paragraphs, then, all this would enable us not to agree with the judgment of the Karnataka High Court and to this limited extent. - Decided against assessee.
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