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2018 (12) TMI 776 - AT - Central ExciseCENVAT Credit - inputs/capital goods - M.S Angle, M.S. Channel, Joist, Plate, H.R. Sheet, Mill Plate etc. classifiable under Chapter 72 - M.S. Rounds, Lancing Pipes classifiable under Chapter 73 - Aluminum Balls classifiable under Chapter 76 of the first schedule - period of dispute is from 2003-2004 to 2007-2008. Held that:- The amendment of the definition of Rule 2(k) of Cenvat Credit Rules, 2004 made w.e.f. 07.07.2009 is not applicable to the facts and the present case since all the goods have been purchased and used before the amendment. The exclusion made is to the effect that the inputs used in the manufacture of capital goods eligible for credit shall not include cement, angles, channels, CTD bar, TMT bars and other items used for construction of factory shed, building or laying foundation for support of capital goods. The applicability of such exclusion for the period prior to 07.07.2009 has been exempted by the Hon’ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT]. In the above case the Hon’ble High Court held that exclusion brought in by the amendment cannot be given retrospective effect. The eligibility of steel items for cenvat credit has been a subject matter of decision by the Tribunal, Hon’ble High Courts and the Hon’ble Supreme Court in various cases. It has been held by the Tribunal consistently that the steel items when they were used in fabrication of capital goods and their accessories inside the manufacturing premises are eligible for credit. Credit allowed - appeal allowed - decided in favor of appellant.
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