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M/s. ThiruArooran Sugars, M/s. Tamilnadu Newsprints & Paper Ltd., M/s. Spac Tapioca Products India Ltd. Versus Customs, Excise and Service tax Appellate Tribunal, The Commissioner of Central Excise

2017 (7) TMI 559 - MADRAS HIGH COURT

CENVAT credit - input - M.S.Angles, M.S.Joint beams and TOR Steel - Whether the appellant is entitled to input credit in terms of Rule 2(k) of CCR 2004? - Held that: - decision in the case of M/s.Thiruarooran Sugars and another V. CESTAT and another [2017 (7) TMI 524 - MADRAS HIGH COURT], relied upon, where it was held that structurals, cement, as also, iron and steel, which are used to erect foundations, would come within the definition of 'input' as they form part of the capital goods, which, .....

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11 and 2069 of 2012 & M.P.Nos.1 of 2011, 1 of 2012 and 1,1 and 1 of 2011 - Dated:- 10-7-2017 - Rajiv Shakdher And R. Suresh Kumar, JJ. For the Appellants : Mr. Cynduja Crishnan for M/s.S.Muthu Venkataraman For the Respondents : Mr. A. P. Srinivas JUDGMENT ( Judgment of the Court was delivered by Rajiv Shakdher,J.) 1. These are five (5) appeals, which assail the order of the Customs, Excise and Service Tax Appellate Tribunal (in short, Tribunal). 1.1. C.M.A.No.1318 of 2011 is directed against the .....

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ame is made expressly effective only from the aforesaid date? 2. Whether the order of the Tribunal placing reliance on Vandana Global to disallow the claim of CENVAT on M.S.Angles, M.S.Plates, M.S.Channels is unsustainable in view of the fact that it has lost its value as a precedent in view of the contrary view expressed by the Supreme Court in CENTRAL EXCISE, JAIPUR vs. M/s.RAJASTHAN SPINNING & WEAVING MILLS LTD.? 3. Whether the respondents are right in disallowing credit on M.S.Angles, M. .....

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stions of law were framed for consideration by this Court: "1. Whether the order of the Tribunal inasmuch as it gives effect to the notification No.16/09 prior to 7.7.2009, overlooking the fact that the same is made expressly effective only from the aforesaid date? 2. Whether the order of the Tribunal placing reliance on Vandana Global to disallow the claim of CENVAT on M.S.Angles, M.S.Joint beams and TOR Steel is unsustainable in view of the fact that it has lost its value as a precedent i .....

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