TMI Blog2019 (3) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... applicable in the present case. Further, the impugned steel items were used for fabrication of equipment/machinery or supporting structure of the equipment/machinery and are treatable as components/parts of such equipment and machinery and hence credit on the said material is admissible as capital goods. Credit allowed - appeal allowed - decided in favor of appellant. - E/20682/2018-SM - Final Order No. 20275/2019 - Dated:- 19-3-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. R. Santhanam, Advocate For the Appellant Mr. Madhup Sharan, Asst. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 30.01.2018 passed by the Commissioner (A) whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere used for the purpose of fabrication of plant and machinery which is essential for manufacture of final product. He further submitted that the amendment to Rule 2(k) of CCR, 2004 was only prospective in nature and cannot be made applicable to past period. He further submitted that both the authorities have wrongly relied upon the Larger Bench decision in the case of Vandana Global Ltd which has now been set aside by the Chattisgarh High Court reported in 2018 (5) TMI 305 . He also submitted that the appellants have submitted the Chartered Engineer certificate along with description of usage of steel items but the said certificate was not considered by the learned Commissioner on the ground that no additional evidence is permitted at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been held that the amendment to Rule2(k) of CCR, 2004 are only prospective in nature. Further, I find that the period involved in the present case is from January 2008 to June 2009 which is prior to 07.07.2009 and therefore, the amendment carried out on 07.07.2009 is not applicable in the present case. Further, I find that the impugned steel items were used for fabrication of equipment/machinery or supporting structure of the equipment/machinery and are treatable as components/parts of such equipment and machinery and hence credit on the said material is admissible as capital goods. For this, I relied upon the following decisions: UOI v. Associated Cement Co. Ltd., 2015 (317) ELT 44 (Chh.). CCE v. India Cements Ltd., 2014 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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