2017 (7) TMI 384

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....) for the Respondent ORDER The fact 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 appe....

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....dra Ports & Special Economic Zone Ltd Vs. C.C.E. & 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 credi....

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.... items on which Cenvat credit was availed by the appellant are 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 dispu....

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....In the present case, period involved is 1-8-2005 to 30-6-2009 i.e. 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 ....