2017 (9) TMI 148

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Sheets, H.R. Coils, etc., used for fabrication of support structure of capital goods installed in the factory. Alleging that these items are not eligible to credit, Show Cause Noticeswere issued to them for recovery of the credit of Rs. 13,12,364/- availed during the period May 2009 to January 2012. On adjudication, the demands were confirmed with interest and penalty. On appeal, the Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, the present appeal. 3. The Ld. Advocate submits that in principle the credit is admissible on the said items , being used for fabrication and foundation work for support of capital goods installed in the factoryin view of the judgment of this Tribunal in the case of Singhal E....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or to this will be covered within the decision of the Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 - 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such w....