TMI Blog2017 (3) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible for credit - I find that the show cause notice issued invoking the extended period is also unsustainable - Appeal allowed. - E/2502/2012 - A/30102/2017 - Dated:- 23-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. B. Venu Gopal, Advocate for the Appellant. Sh. M. Chandra Bose, Joint Commissioner (AR) for the Respondent. ORDER The issue in this case is regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Sh. B. Venu Gopal argued both on merits as well as on the ground of limitation. On merits the Ld. Counsel submitted that the MS items were used in the fabrication of supporting structures for erection of Reactors which are used in the manufacture of final products. That the period involved is prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d., Vs Commissioner [2010 (253) ELT 440 (Tri-LB)] . He submitted that the said judgment of the Larger Bench was discussed in the case of Mundra Ports and SEZ Ltd., Vs CCE, CUS [2015 (39) STR 726 (Guj)] wherein the Hon'ble High court has observed that the amendment brought forth in the explanation to the definition of 'inputs' does not have retrospective application. 4. Against thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective application. As rightly pointed out by the Ld. Counsel for appellant in the judgment of Mundra Ports SEZ Ltd., (supra) the Hon'ble High Court of Gujarat has observed that the said amendment does not have a retrospective application. Further in the case of A.P.P Ltd. , [2013 (291) ELT 585 (Tri-Bang)] the Tribunal has observed that the judgment rendered in the case of Rajasthan Spin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same is unjustified. It is also to be stated that there is no evidence to show that the appellants are guilty of any suppression. In view thereof, I find that the show cause notice issued invoking the extended period is also unsustainable. The appellants succeed both on merits and as well as on limitation. The impugned order is set aside. The appeal is allowed with consequential reliefs, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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