TMI Blog2017 (10) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed under Rule 4(1) of the Cenvat Credit Rules. The said rules were amended with effect from 01.03.2015. Whether the same would be applicable retrospectively or prospectively is an issue required to be considered - appeal allowed by way of remand. - E/42468/2016 - 41445/2017 - Dated:- 3-8-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant - Ms. S. Sridevi, Adv. For the Respondent Shri. K.P. Muralidharan, AC (AR) ORDER Per: Archana Wadhwa After hearing both sides duly represented by Ms. S. Sridevi, Advocate for the appellant and Shri K.P. Muralidharan, AC (AR) for the Revenue, I find that the appellant is a manufacture of Flourine Chemicals and were availing the benefit of Cenvat credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of invoice and grant of credit at that point of time would not merit consideration. 2. Being aggrieved with the said order, the appellant filed an appeal before Commissioner (Appeals). The appellate authority observed that the issue of eligibility of Cenvat credit in respect of various steel items used for repair and maintenance of the machinery stands settled by various decision of the High Court as also of Apex Court. He referred to the Hon'ble Supreme Court's decision in the case of Union of India Vs Hindustan Zinc Ltd., reported as 2007 (214) E.L.T. A 115 (S.C.) as also the Hon'ble High Court of Rajasthan decision reported as 2007 (214) E.L.T. 510 (Rajasthan). As such, he held that the iron and steel items u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ous items used for fabrication of capital goods, in which case, even the Larger Bench decision of the Tribunal allows such credit, there are no findings by Commissioner (Appeals) on the said issue. As regards the items used as structural, it is seen that Larger Bench decision of the Tribunal stands considered and not approved by Hon'ble Gujarat High Court in the case of Mundra Ports Special Economic Zone Ltd., Vs Commissioner of Central Excise Customs reported as 2015 (39) S.T.R. 726 (Guj.). 4. As regards limitation, I find that this not a case of regular availment of credit based upon the invoices. The appellant stopped taking credit as regular periodical show-cause notices were being issued to them. As per the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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