2017 (7) TMI 384

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....t of the case is that appellant availed Cenvat credit in respect of steel items namely HR sheet, MS plates, etc falling under Chapter 72. These steel items were used for making steel structure for erection installation of plant and machinery. The adjudicating authority confirmed the demand of Cenvat Credit. Being aggrieved by the Order-in-Original appellant filed appeal before the Commissioner(App....

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.... & Cus, [2015 (39) S.T.R. 726 (Guj)]  it was held that the amendment dated 7-7-2009 has not clarificatory in nature therefore it has prospective effect. He submits that in the present case the period involved is 1-8-2005 to 30-6-2009 therefore decision of Vandana Global Ltd (supra) is not applicable. The appellant is entitle for the Cenvat credit. He placed reliance on the following judgments....

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.... neither inputs nor capital goods therefore credit in not admissible. He placed reliance on the judgment in case of Saraswati Sugar Mills Vs. Commissioner of C. Ex. Delhi [2011 (270)ELT 465(S.C.)]. 4.   I have carefully considered the submissions made by both sides and perused the record. 5. I find that there is no dispute on the fact that the appellant have availed Cenvat credit in re....

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.... before amendment by which the goods in question excluded from the definition, therefore the Cenvat credit cannot be denied relying on Vandana Global Ltd(supra) case. I find that since the goods in question were excluded explicitly w.e.f. 7-7-2009 in the definition of input that itself shows that prior to the amendment the same was included in the definition of input. As regard the decision of Sar....