2017 (3) TMI 231

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....the Respondent. ORDER The issue in this case is regarding the disallowance of credit availed on MS Beams, Channels, Plates etc., under the category of capital goods. 2.  The appellants are engaged in the manufacture of bulk drugs and were availing the facility of CENVAT Credit on inputs and capital goods. It was noticed by the department that for the period January 2007 to June 2009 ....

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.... manufacture of final products. That the period involved is prior to 07.07.2009. It was submitted by him that without such support structures the Reactors cannot be erected and cannot be put to function. He relied upon the judgment laid in the case of India Cements Ltd., vs CC, Chennai [2015 (321) ELT 209 (Mad)] and also judgments in the case of Ultratech Cements Ltd., Vs CCE & ST, Jaipur-I [2017-....

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....does not have retrospective application. 4. Against this, the Ld. AR Sh. M. Chandra Bose submitted that the authority below has rightly denied the credit. The appellants have not given the description of the capital goods or the details with regard to the MS items used in the ER-1 returns filed by them. That therefore the appellants are guilty of suppression and that the show cause notice issue....

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.... observed that the judgment rendered in the case of Rajasthan Spinning and Weaving Mills was after the decision rendered in the case of Vandana Global- Ltd., case and therefore the judgment rendered in the case of Vandana Global Ltd., is not a good law. The appellant has submitted that the MS items were used for fabrication of supporting structures for Reactors. It is also not disputed that withou....