2017 (4) TMI 642

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....ase is that the respondent availed credit in respect of H.R. Plates, Channels, H.R. sheet plates, H.R. coil, MS Channels, Flat bars, NAS EQ angles, GP Coil sheets, MS Beams, Prime Hot Rolled non-alloy, MS Joist etc. treating these to be capital goods used in their cogeneration plant. All these goods fall under Chapter 72 & 73 of the Central Excise Tariff Act, 1985. The issue involved is that wheth....

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....e. 2. Shri S.V. Nair, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. As per the grounds of appeal, the Revenue has heavily relied upon the Larger Bench's decision in the case of Vandana Global Ltd. 2010 (253) ELT 440 (Tri-LB). He further submits that the said steel items were used for structural component, which is not admissible for CENV....

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.... cannot be applied retrospectively. Therefore, the Vandana Global judgment is distinguishable. He further relied upon the following judgments: - (a) Swetha Engineering Ltd. 2016 (335) ELT 193 (SC) (b) Ramson TMT Pvt. Ltd. - 2016 (344) ELT 421 (Tri) (c) Devi Iron & Power Pvt. Ltd. - 2016 (341) ELT 341 (Tri) (d) Prakash Industries Ltd. - 2016 (341) ELT 340 (Tri) (e) Bajaj Hindustan Ltd. -....