2018 (2) TMI 798

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.... Respondent - Represented by: MrV.K.Agarwal, Addl. Comm. (AR) Per: Raju 1. This ROM has been filed by M/s.Tatyasaheb Kore Warana SSK Ltd., in respect of Order No.A/89512/17/SMB dated 12/09/2017. 2. Ld. Counsel for the applicant pointed out that he could not appear when the matter was called in respect of the impugned order and therefore, could not inform the Court that in the appellant's....

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....the amendment i reads as under: "Explanation 2: Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer but shall not include cement, angles, channels. Centrally Twisted Deform bar (CTD) or Thermo Mechanically Treated Bar (TMT) and other items used for construction of factory shed, building or laying of foundation or making of....

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....dence. However for the purpose of limitation, the appellant could have held a bonafide belief in view of the Tribunal's order in their own case dated 09/01/2006. The said bonafide belief could not have continued after Rule 2 (k) of Cenvat Credit Rules, 2004 was amended on 07/07/2009 when such goods were specifically excluded from the definition of the capital goods. 5. In view of the impugned o....