TMI Blog2023 (9) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of their final product i.e. ingot. Relying on the decision of the Hon ble Chhatisgarh High Court in the case of M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] , wherein the Hon ble High Court has observed Section 37 of the Central Excise Act, 1944 is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods. Though the power to make rules include the power to give retrospective effect, while doing so the provision under consideration is neither made retrospective nor could it be treated as one. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No.67/95-CE dated 16.03.1995. During the course of investigation, the appellant submitted that the said items were used for manufacture of cooling bed, roughing mill complex, intermediate mill complex and finishing mill complex, therefore, these are articles of capital goods. For the article used during the period 2010-11, the appellant stated that part of the items were purchased from outside and the same were used for manufacture of capital goods and rest of the quantity were used for construction of shed structure which were used for manufacture of EOT Parts, Conveyer system, Cooling bed, Reform Tub, Pulpit, Pollution equipment etc for their Block Mill, Steel melting shop, Section mill etc., therefore, they are capital goods. To that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly certified by the qualified Chartered Engineer and the said certificate determines the quantity of inputs used for the manufacture of part of goods unitwise which includes Parts of EOT crane for Furnace, Caster Machine, Material Handling, Pollution Equipment etc. in different section. It was also observed by the adjudicating authority that the impugned goods was used for extension of plant and machinery, but not for manufacture of particular plant or machine. He further submits that the use and utilization of the impugned goods in the appellant s factory is not disputed. The dispute is about the categorization of the goods as to whether those qualifies to be capital goods or not. The Chartered Engineer certificate provides details of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabrication of capital goods which has been captively consumed for fabrication of capital goods and support structures which were ultimately used in manufacture of their final product i.e. ingot. 8. Therefore, relying on the decision of the Hon ble Chhatisgarh High Court in the case of Vandana Global Ltd. (supra), wherein the Hon ble High Court has observed as under:- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs. Though the power to make rules include the power to give retrospective effect, while doing so the provision under consideration is neither made 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. We hold that the appellant is not required to pay duty on the items in question which has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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