2017 (12) TMI 140

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....eligible to credit, Show Cause Notice was issued to them for recovery of Rs. 44,63,686/- for the period 2009-10 & 2010-11. On adjudication, the demand was confirmed alongwith interest and equal amount of penalty. On appeal, the Ld. Commissioner (Appeals) upheld the order of the Adjudicating Authority and rejected their appeal. Hence, the present appeal. 3. The Ld. Advocate for the appellant submits that all these items were used for erection of capital goods installed in the factory, hence, eligible to credit as per the definition of 'input' prescribed under Rule 2(k) of CCR, 2004. He submits that the credit for fabrication of the capital goods is admissible to the appellant in view of the judgment of the Principal Bench At Delhi in the ca....

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....rger 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 would be applicable only prospectively. 15. We find that t....