TMI Blog2022 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate has been quashed by the Hon ble High Court of Chhattisgarh. Also, the Hon ble Calcutta High Court in the case of SURYA ALLOY INDUSTRIES LTD. VERSUS UNION OF INDIA [ 2014 (9) TMI 406 - CALCUTTA HIGH COURT] had disapproved the judgement of the Larger Bench. Thus, the Cenvat credit of the items mentioned is an eligible Cenvat credit upto 06/07/2009 and hence the appeal to this extent ought to be allowed. Further, it has been stated by the Ld.Advocate appearing for the Appellant, that they are not pressing for the same and only have requested for waiver of penalty as the issue involved interpretation of law. There are force in such argument as the issue is related to interpretation of law. Hence the imposition of penalty cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Show Cause Notice, the Appellant company submitted that they are entitled to the Cenvat credit of inputs upto 06.07.2009 i.e. before the amendment was made in the said Rules vide Notification No.16/2009-CE (NT) dated 07.07.2009. The Adjudicating authority confirmed the entire demand of Rs.67,65,069/- along with interest and imposed equal amount of penalty. Hence, the present Appeal before the Tribunal. 4. Shri Ankit Kanodia, Ld.Advocate, appearing for the Appellant stated that the judgement of the Tribunal in Vandana Global has been overruled by the Hon ble Chattisgarh High Court as reported in 2018 (16) G.S.T.L. 462 (Chhattisgarh) and further department appeal against the same has been dismissed by the Hon ble Supreme Court on mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GC Sheet 1,74,615.00 82,530.00 Cl Bend (Cast Iron) 363.00 Steel Plates 64,883.00 26,201.00 Lift Rail 49,944.00 MS Round 16,832.00 Def. HR Plate 17,203.00 Steel Sh Plates - 54,382.00 Mixed Plate - 5,986.00 TMT Bar 11,885.00 MS Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period post 07/07/2009 which has already been reversed by the Appellant. 8. The Ld.Authorized Representative for the department reiterated the findings of the Adjudicating authority and justified the Adjudication order by relying upon the judgement of this Tribunal in the case of Vandana Global Ltd. versus Commissioner of C.Ex., Raipur [2010 (253) E.L.T. 440 (Tri.-LB)], which held that the amendment to the Cenvat Credit Rules, 2004 Rule 2(k) w.e.f. 07/07/2009 by Notification No.16/2009-CE(NT) was clarificatory and hence retrospective. 9. Heard both sides and perused the appeal records. 10. We find that the Ld.Adjudicating authority had confirmed the demand of recovery of Cenvat credit on items such as Cement, TMT Bar, Beam, A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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