TMI Blog2017 (3) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - decided in favor of appellant. - E/2819/2012 - A/30091/2017 - Dated:- 23-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. V.J. Sankaram, Advocate for the Appellant. Sh. M. Chandra Bose, Joint Commissioner (AR) for the Respondent. ORDER Brief facts are that appellants are engaged in the manufacture of MS ingots, angles, channels etc., and are availing the facility of CENVAT Credit on inputs and capital goods. After visit by the team of Anti Evasion Wing on 31.03.2010 the appellants were issued a show cause notice alleging irregular availment of CENVAT Credit under capital goods for the period 27.12.2005 to 30.06.2010 for an amount of ₹ 3,74,879/-. After due process of law, the original authority c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities below have erred in disallowing the credit. That the show cause notice has been issued by the department relying upon the judgment rendered in the case of Vandana Global Ltd., [2010 (253) ELT 440 (Tri-LB)]. That the said judgment has been observed to be not good law in the case of CC CE, Visakhapatnam Vs A.P.P Mills Ltd., [2013 (291) ELT 585 (Tri-Bang)] as well as in the case of Mundra Ports and SEZ Ltd., vs CCE [2015-TIOL-1288 (HC-Ahm-ST)] . That in the judgment of CCE, Selam Vs Chemplast Sanmar Ltd., [2014 (310) ELT 870 (Mad)] and India Cements Ltd., vs CESTAT, Chennai [2015 (321) ELT 209 (Mad)] the Hon'ble High Court of Madras has held that MS items used for support structures as well as for fabrication of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnace etc. All these items fall either in the definition of capital goods or under the category of parts/components/accessories of capital goods. Without such fabrication of parts/components/accessories of capital goods the activity of manufacture cannot be carried out. The show cause notice has been issued relying upon the judgment rendered in the case of Vandana Global Ltd., (supra). The Hon'ble High Court in the case of Mundra Ports SEZ Ltd., (supra) as well as the Tribunal in the case of A.P.P. Mills Ltd., (supra) has observed that the view of the Larger Bench in Vandana Global Ltd., case that the amendment brought forth to the definition of inputs is to have retrospective application is not goods law. In Monnet Ispat and Ener ..... X X X X Extracts X X X X X X X X Extracts X X X X
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