2018 (4) TMI 66

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.....beams, M.S.Channels, M.S.Angles, M.S.Bars, M.S.Joist, H.R.Plate, H.R.Coil, Plate, Chequered Plate, Chequered Coil etc. classifiable under Chapter 72 and 73 and Welding Electrodes falling under Chapter 83 of the CETA,1985, claiming them as capital goods and inputs during the period 2007-08 to 2010-11. The Executing Authority confirmed the demand of Rs. 41,10,313/- on the assessee and also imposed equal penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. Penalty of equal amount was also imposed on the Director of the assessee company. On appeal the Commissioner (Appeals) allowed the appeal filed by the assessee. Hence, the Revenue is in appeal before this Tribunal. 2. Ld. A.R. ap....

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...., conveyor, pollution control equipments, Hooper. Revenue had not seriously contested the use of items in their appeals. 5. In the case of Singhal Enterprises Pvt. Ltd. vs. C.Cus & C.Ex, Raipur (Supra) the Tribunal allowed the appeal filed by the assessee. The relevant portion of the said judgment is reproduced below: "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 Capital Goods under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electrodes ha....

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....efines 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 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 (....