TMI Blog2016 (6) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... cided in favor of assessee. - Appeal No. E/2613,2633,2634/2011-SM - A/30444-30446/2016 - Dated:- 29-4-2016 - Ms. Sulekha Beevi, C.S., Member ( Judicial ) Ms. A.S.K. Swetha, Counsel for Appellant Shri J.M. Kishor, Assistant Commissioner (AR) for respondent ORDER [ Order per: Sulekha Beevi, C.S. ] The issue for consideration in above appeals being same, they were heard toget ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The learned Counsel appearing for appellant Ms. A.S.K. Swetha explained that appellants utilized the subject items for erection of capital goods like Boiler (Chapter 84.28), Paper Machine (Chapter 84.39), Pulp Machinery (Chapter 84.41), Fuel Conveyor System (84.28). The allegation that appelalnt availed irregular credit as the MS items etc., are classifiable under chapter heading 72, 73, 74, 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of inputs w.e.f. 07.07.2009, by which credit is not admissible on MS items and cement used for making structures for support of capital goods. The larger Bench of the Tribunal in the case of Vandana Global Ltd (Supra) held that this amendment is retrospective. That therefore authorities below have rightly denied the credit. 5. I have considered the submissions made before me. The appelant s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the machines cannot be put to use. Standing alone without being erectd and connected to other parts/machines, the Boiler, Paper pulp machine, Fuel conveyor system etc., would not be functional. 6. The decision laid in Vandana Global Ltd., case was referred and distinguished by the Hon ble High Court in the case of Mundra Posts SEZ Ltd Vs CCE Cus [2015 (5) TMI 663 (Guj H.C)]. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court in the case of CCE Cus, Visakhapatnam Vs Rashtriya Ispat Nigam Ltd., [2011 (4) TMI 1098 (A.P-H.C)] upheld the order of Tribunal which allowed credit on MS items used for fabrication in repairs and maintenance of capital goods within the factory. Again the Hon ble High Court of Madras in the case of India Cements Vs Cestat, Chennai [2015 (321) ECT 209 (Mad)] has held that credit is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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