TMI Blog2024 (1) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... s been set aside by the Hon ble High Court of Chhattisgarh as reported in [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT] . Further, the Hon ble Jurisdictional High Court in the case of Thiru Arooran Sugars [ 2017 (7) TMI 524 - MADRAS HIGH COURT] has held that the Explanation does not have a retrospective application and also that user test has to be applied. As per the Annexure to the show cause notice, three invoices No.274/17.09.2009, 3009/02.02.2010 and 3100/02.02.2010, fall beyond the period of 07.07.2009 - the credit on these invoices are disallowed - Appellant is eligible for the credit in respect of all invoices which are issued prior to 07.07.2009. Appeal allowed in part. - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tune of Rs.51,71,213/- on the ground that the Explanation introduced to Rule 2(k) of CCR 2004 would be applicable retrospectively as per the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd. Vs CCE Raipur - 2010 (253) ELT 440 (Tri.-LB). It is submitted by the learned counsel that the said decision of the Larger Bench has been overruled by the Hon ble High Court of Chhattisgarh in the decision reported in 2018 (16) G.S.T.L. 462 (Chhattisgarh). Similarly, the Hon ble Jurisdictional High Court in the case of Thiru Arooran Sugars Vs CESTAT, Chennai - 2017 (355) ELT 373 (Mad.) has also held that the credit availed on MS angles, channels, beams etc. used for supporting structures of capital goods is eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the reason that the these goods are used in the manufacture of supporting structures of capital goods. The adjudicating authority has denied the credit on such items on the ground that the Explanation introduced in Rule 2(k) of the definition of inputs has retrospective application as per the decision rendered by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. (supra). However, the Hon ble High Court of Chhattisgarh before which the decision of Larger Bench was appealed has set aside the said order passed by the Tribunal and held that the Explanation does not have retrospective application. 7. On perusal of the show cause notice, it is seen that the appellant had furnished details of the cenvat credit to the tune ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Commissioner of Central Excise favours the Revenue. 3. We were informed by the counsels for the parties that a challenge has been laid to the decision of the Tribunal rendered in: Vandana Clothing Limited v. Commissioner of Central Excise, and that it is pending consideration before the concerned Court, i.e., the Chhattisgarh High Court. . . 44 . In the facts of this case, we have to conclude that MS structurals, which support the plant and machinery, which are, in turn, used in the manufacture of sugar and molasses are an integral part of such plant and machinery. The assessee has clearly demonstrated that structurals as well as foundations, which are erected by using steel and cement are integral part of the capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
