TMI Blog2016 (12) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 917 - CESTAT NEW DELHI] has allowed the cenvat benefit on the disputed steel items. I also find that the Hon’ble Chattisgarh High court in the case of Ambuja Cements Eastern Ltd.[2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], have allowed cenvat benefit on Oxygen / Arzan gas and welding electrodes used for repair and maintenance of plant and machineries. Further, this Tribunal in the case of Singhal Enterprises Pvt. Ltd and M/s. Topworth Steels and Powers Pvt. Ltd. has also allowed the cenvat benefit on Oxygen gas and welding electrodes used within the factory for repair and maintenance of the machines/machineries. Appeal allowed - decided in favor of appellant. - Excise Appeal No.E/1144/2011-EX [SM] - FINAL ORDER No.555738/2016 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the period of dispute in this case is from July, 2008 to July, 2009 and the steel structural items were used in the factory prior to July, 2009. She further submits that as per Explanation 2 appended to the definition of input, the disputed goods in question should merit classification as input, since the same were used in the manufacture of capital goods, which were further used in the factory of the manufacturer. It is her submission that the amendment to the definition of input took take place on 07.07.2009 should not be applicable to the case of the appellant inasmuch as, the cenvat credit was taken by the appellant prior to the date of amendment of the definition of input. To justify her stand that the amended definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant prior to July, 2009, which is evident from the letter dated 27.08.2009 addressed by the appellant to the Jurisdictional Range Superintendent. Explanation-2 appended to the definition of input takes within its ambit the goods used in the manufacture of capital goods, which are further used in the factory of the manufacturer. The definition of input was amended on 07.07.2009 vide Notification No.16/2009-CE (NT), providing for the goods, namely, cement, angles, channels .CTD or TMT bars and other items used for construction of factory shed/ building or laying of foundation or making of structure for support of capital goods for not consideration as input. I find that the Department has mainly proceeded against the appellant for denial of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gathered by the Tribunal has not been mentioned in the judgment. There is no material to support that there was any legislative intent to clarify any existing provision. For the same reason, as mentioned above, the decision of the Apex Corut in Sangam Spinners Limited vs. Union of India and Others reported in (2011) 11 SCC 408 = 2011-\TIOL-31-SC-CX would not be applicable to the facts of the instant case 6. Further, I also find that relying on the aforementioned judgment of Hon ble Gujarat High Court, this Tribunal in the cases of M/s. Singhal Enterprises Pvt. Ltd. V. CC CE, Raipur reported in 2016-TIOL-2451-CESTAT-EEL. , M/s. Topworth Steels and Powers Pvt. Ltd. vs. CCE, Raipur reported in 2016-TIOL-2389-CESTAT-EEL, Mon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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