TMI Blog2022 (11) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the basis of Larger Bench decision in the case of VANDANA GLOBAL LTD. VERSUS CCE [ 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein, it was held that the amendment of Notification No. 16/2009-CE (NT) dated 07.07.2009 has a retrospective effect and accordingly, even for the period prior to such amendment the credit is not admissible. This decision was reversed by the Hon ble Chhattisgarh Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endent (AR) for the Respondent ORDER The issue involved in the present case is that whether the appellant is eligible for cenvat credit in respect of goods namely steel plates, HR plates, HR coils, MS Bar, MS Beam, MS Joists, GC Sheets, etc as inputs for the period from March, 1995 to September, 2003. 02. Shri Anand Nainawati, learned counsel appearing on behalf of the appellant at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad CCE, Lucknow Vs. Mankapur Chini Mills- 2019 (367) ELT 889 (All.) MUNDRA PORTS SPECIAL ECONOMIC ZONE LTD. Vs. COMMISSIONER- 2015 (39) STR 726 (Guj.) INDIA CEMENTS LTD.- 2015 (321) ELT 209 (Mad.) MANGLAM CEMENT LTD.- 2018 (360) ELT 737 (Tri.LB) CCE, Raipur Vs. HIRA FERRO ALLOYS LTD.- 2016 (342) ELT 434 (Tri. Del.) CCE, Raipur Vs. TOPWORTH STEELS (P) LTD. SINGHAL ENTERPRIS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AMBUJA CEMENT LTD.- Hon ble CESTAT Mumbai Final Order dated 01/12/2021. AMBUJA CEMENT LTD.- Hon ble CESTAT Mumbai Final Order dated 21/02/2022 AMBUJA CEMENT LTD.- 2018 (8) GSTL 161 (All.) 03. Shri Vijay G. Iyengar, learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. We have carefully considered the submissions made by both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch decision of VANDANA GLOBAL and subsequently, much water was flown on the issue. We are of the view that the adjudicating authority needs to give a fresh look in the entire case in the light of the various judgements given subsequent to the reversal of larger bench decision in the case of VANDANA GLOBAL by the Hon ble High Court of Chhattisgarh. 05. Accordingly, we set aside the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
