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2017 (1) TMI 544 - AT - Central ExciseCENVAT credit - angles, joists, beam, channels, bars, etc. - denial of credit on placing reliance in the case of Vandana Global Ltd. v. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Held that: - the Larger Bench decision stands reversed by the Hon’ble High Court in the case of Mundra Ports & Special Economic Zone Ltd. v. CCE & Cus. [2015 (5) TMI 663 - GUJARAT HIGH COURT] - the said Larger Bench decision is in any case not applicable to the facts of their case inasmuch as the various iron and steel items stands used by them in the fabrication of the capital goods. The said Larger Bench decision was related to the explanation [under Rules] 2(l) and 2(k) which was introduced w.e.f. year 2009 but subsequently withdrawn in 2011, when new rules were framed - The period involved in the present appeal is from June, 2012 to July, 2013 and as such the disputed issue is required to be decided in the light of the newly amended provisions of law. Appeal allowed by way of remand.
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