TMI Blog2022 (9) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... h are to be treated as inputs used in relation to the final products, as inputs or capital goods. The appellant have rightly taken Cenvat credit on the inputs, capital goods and input services in question - Appeal dismissed - decided against Revenue. - Central Excise Appeal No. 1026 of 2012 - FINAL ORDER No. A/30090/2022 - Dated:- 15-9-2022 - MR. ANIL CHOUDHARY (JUDICIAL) AND MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri A.V.L.N. Chary, Authorized Representative for the Revenue. None for the Respondent. ORDER The issue involved in this appeal is whether the Cenvat credit has been rightly denied on MS Plates used in fabrication of Plant and Machinery/ capital goods during the period October, 2009 to March, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 2004. 3. Show cause notice was adjudicated vide the impugned Order-in-Original dated 23.01.2012. Learned Commissioner held that Cenvat credit is available on MS Plates which were used in fabrication of Plant and Machinery as a manufacturer is entitled to Cenvat credit on all inputs used in the factory of production, which has been specifically provided in explanation (2) of Rule 2(k) of Cenvat Credit Rules, wherein it is provided that input includes goods used in manufacture of capital goods, which are further used in the factory of the manufacturer. Relying on the ruling of this Tribunal in the case of CCE vs Madras Aluminium Co. [2010 (259) ELT 738 (Tri- Chennai)]. As regards the input services, learned Commissioner observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t houses, an amount of Rs.2,03,537/-. Accordingly, learned Commissioner confirmed the demand of the said amount of Rs.2,03,537/- and also appropriated the same with the amount already reversed/ paid. Further, was pleased to drop the demand of Rs.4,94,42,340/-. Further, the amount of interest Rs.57,134/-, already paid by the appellant was appropriated. Further, penalty of Rs.10,000/- was imposed under Rule 15 of Cenvat Credit Rules. 4. Being aggrieved, Revenue is in appeal. Relying on the ruling of the Larger Bench of this Tribunal in Vandana Global Ltd, states that Cenvat credit is not eligible on goods and services in dispute. It is further stated that various input services were utilized by the assessee in connection with civil constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the findings of the Hon ble Chhattisgarh High Court in Vandana Global Ltd., as follows: 5. The impugned order of the Tribunal had come up for consideration before different High Courts either cited as precedent or as relied upon by the Tribunal in different other matters. The Gujarat High Court in Mundra Ports Special Economic Zone Ltd [2015 (39) STR 726 (Guj.)] referred to the contents of the amendment, to the extent it is relevant for the purpose of this case and held as follows: We do not find that amendment made in the Cenvat Credit Rules, 2004, which come into force 7-7-2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. Where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de retrospective nor could it be treated as one. 8. We are in complete agreement with the ratio of Mundra Ports (supra) and M/s Thiruarooran Sugars (supra) on all fours. 9. Resultantly, we answer the questions formulated in these appeals in favour of the assessees and against the Revenue. 10. In the result, the appeals of the assesses are allowed setting aside the Tribunal s decision impugned in each of those appeals. The appeals filed by the Revenue are dismissed. However, no order as to costs. 7. In view of the aforementioned clarifications by the judgment of the Hon ble Chhattisgarh High Court, we follow the same and hold that the appellant have rightly taken Cenvat credit on the inputs, capital goods and input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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