2017 (4) TMI 642

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....DER Per Ramesh Nair The fact of the case 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 ....

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.... appeal. Therefore, the Revenue is before me. 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 structura....

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....equent judgments it was held that the amendment 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) Praka....

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....present case is January, 2007 to September, 2007. As per the Hon'ble High Court of Chhattisgarh judgment in the case of Sania Steels and Powers Ltd. 2011 (274) ELT A78 (Chhattisgarh), it was held that amendment made on 7.7.2009 in the definition of inputs cannot be applied retrospectively. Therefore, the Vandana Global judgment which has applied the amendment retrospectively is not applicable ....