TMI Blog2023 (4) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... ch go into fabrication of structures embedded to earth, which are to be treated inputs for capital goods. In the judgment of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] , the Chhattisgarh High Court has examined the term capital goods defined in Cenvat Credit Rules, 2004. Finally, the benefit of Cenvat Credit has been extended to the assessee for using the goods as inputs. The respondent-assessee has a right to claim Cenvat Credit in the items in question. The impugned order has been rightly passed after appreciating the facts in the right perspective and no ground is made out to interfere in the same. No substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. However, the said decision was set aside by the Chhattisgarh High Court in 2011 (274) ELT A-78 (Chhattisgarh) and the benefit of Cenvat credit was allowed to the respondents with respect to the steel items by holding that the same were capital goods in terms of Rule 2(a) of Cenvat Credit Rules, 2004. Learned counsel for the appellant has not been able to show any judgment, which has reversed the judgment of Chhattisgarh High Court. Rather, he has argued that the Tribunal has allowed the appeal on merits, however, the main issue before the Tribunal was, whether the revenue was correct in invoking the revisional power beyond limitation. He further argued that this aspect has not been considered and by referring to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ionerate, Chandigarh-II), who vide order dated 19.12.2011 (Annexure A-2) confirmed the demand of Rs. 2,49,21,545/-. The amount of Rs. 5,64,467/- already paid towards confirmed demand was adjusted. Interest under Section 11AB of the Act along with equal penalty under Rule 15 of the Rules read with Section 11AC of the Act was also imposed. The assessee went in appeal before the Tribunal and the Tribunal, without going into the merits, referred the judgment passed by the Chhattisgarh High Court (in Vandana Global Limited), whereby benefit of Cenvat credit was allowed to the assessee with respect to the steel items as in the case of present respondent-assessee. Since the judgment of the Chhattisgarh High Court covers the case on merits, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2009 retrospective in nature considering is it clarificatory to be applied to all matters which arise before 07.07.2009, the date of commencement of the CENVAT (Amendment) Rules, 2009: hereinafter referred to as Amendment Rules . 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) S.T.R. 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 on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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