TaxTMI 
TaxTMI 
2016 (11) TMI 824
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....ointing Sheet, Aluminium Coil, CR Strips, Plate, Chequered Plate, MS Angles, Bars, Ms Channel, Sheets, Plate, Joist, HR Coil, Structures, Shape and sections, clamps, SS Rocks/Trays/Aluminium Sheets, Well glass and pre fabricated building under the Category of capital goods as per Rule 2 (a) (A) of the Cenvat Credit Rules, 2004 and Cenvat credit of Rs. 21,38,799/- on inputs namely SS Sheets, SS Plates, Corrugated Steel Sheets, SS Coils, SS Plates, SS Channels, MS Beam, MS Angle, Sheet, Joist, Plate, Bars, HR Coil, Shape and section under the category of inputs as per Rule 2(K) of the Cenvat Credit Rules, 2004. It was alleged that these inputs were used in the manufacture of structures, capital goods, parts, accessories and components of capi....
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....ies below had relied on the decision of the Hon'ble Larger Bench of this Tribunal in the case of Vandana Global Ltd. (Supra) which states that the explanation 2 to Rule 2(k) w.e.f. 07.07.2009 is clarificatory in nature and retrospectively applicable. The said decision is not a correct law as held by the Gujarat High Court in the case of Mundra Ports and Special Economic Zone Ltd. reported 2015 (39) STR 726 (Guj). Further, in the case of Rajasthan Spinning and Weaving Mills ltd. the Hon'ble Apex Court reported in 2010 (255) ELT 481(SC), Further, in the case of Indian Cement Ltd., the Hon'ble Madras High Court reported in 2015 (321) ELT 209 (Mad) held that MS Rods, Sheets, Ms channels etc. used for fabrication of structure, capita....
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....her directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final product cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity of steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production. (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; W.e.f. 07.07.2009 the Explanation 2 Rule 2(k) amended and it reads as under: Explanation 2. Input include goods used in manufacture of capital goods whi....
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....ger Bench this Tribunal held that amendments are clarificatory nature but the said decision of this Tribunal has been considered by various High Courts and observed as under: The Hon'ble Supreme Court in the case CCE Vs. Rajasthan Spinning and Weaving Mills Ltd. 2010 (255) ELT 481 (SC) held that cenvat credit on Steel Plates, MS channels used in fabrication of parts of capital goods admissible. The Hon'ble Gujrat High Court in the case of Mundra Ports and Special Economic Zone Ltd. Vs. CCE 2015 (39) STR 726 (Guj) held that Larger Bench view in Vandana Global Ltd. that intention of legislature behind amendment was to clarify the provisions was based on conjectures and surmises. The Hon'ble Calcutta High Court in the case....