2017 (12) TMI 504

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.... of Pig Iron, Sponge Iron and Steel Billets. The raw-materials were used by the appellant on which the cenvat credit was claimed. The department has denied the same. Being aggrieved, the appellant has filed the present appeal. 3. Heard both sides and perused the appeal record. 4. After hearing both sides it appears that the issue is squarely covered by the decision of the Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs Commissioner of Customs & Central Excise, Raipur, 2016 (341) ELT 372 (Tri.-Del), wherein it was held that : "12. We have gone through the judgment of the Hon'ble High Court of Allahabad cited by the Revenue. We find that the Hon'ble High Court has considered the claim of Welding Electrodes under the definition of....

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....iting the decision of the Larger Bench in the case of Vandana Global Ltd. (supra) and other judgments. Further, he has brought to our notice and emphasized the amendment carried out in Explanation-II to Rule 2(a) which defines the term Input w.e.f. 7-7-2009. It has further been pleaded that the Cenvat credit claimed for the period prior 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 retrosp....