2016 (12) TMI 219

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Excise Tariff Act, 1985. 3. The appellants have availed cenvat credit on various iron & steel items, which have been used in the fabrication/ installation of various capital goods or components/ accessories of capital goods. 4. A show cause notice dated 03.09.2010 was issued to the appellants denying the cenvat credit amounting to Rs. 30,27,260/- for the period April 2005 to March 2010, invoking the extended period of limitation, on the ground that the aforementioned goods have been used in the manufacture of supporting structures. 5. The appellants vide reply dated 15.9.2010 and additional reply dated 17.10.2011, contended the issue on merits as well as on imitation. The appellant furnished a Chartered Engineer s certificate sh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... period prior to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting structurals, they would not be eligible for the credit, considering the amendment made w.e.f. 07.07.2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. 2015 (04) LCX0197= 2015-TIOL-1288-HC-AHM-ST, wherein it was observed that the amendment made on 07.07.2009 cannot be held to be clarificat....