2018 (12) TMI 1531

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....istant Commissioner (AR) for respondent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in manufacture of VP Sugar and Molasses in its factory, located in the district of Bijnor. The appellant avails Cenvat Credit of Central Excise duty paid on inputs and capital goods used in, or in relation to manufacture of the said final products. During the disputed ....

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....cated against the appellant vide order dated 14.07.2009, wherein the proposals made in the show cause notice were confirmed. On appeal, Learned Commissioner (Appeals) vide impugned order dated 27.08.2010 has upheld the adjudged demand confirmed on the appellant. Feeling aggrieved with the impugned order dated 27.08.2010, the appellant has preferred this appeal before the Tribunal. 2. The Learne....

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....rt. He further submits that the issue arising out of the present dispute is no more res integra in view of recent Larger Bench decision of the Tribunal in the case of Manglam Cement Ltd. Vs. Commissioner of Central Excise, Jaipur-I 2018 (360) E.L.T. 737 (Tri.-LB). 3. On the other hand, the Learned DR appearing for Revenue has reiterates the findings recorded in the impugned order. 4. Heard b....

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....strictions were brought into the definition clause only with effect from 7th July 2009, Cenvat benefit on such disputed goods cannot be denied for the period prior to such effective date. With reference to retrospective applicability of the definition of input contained in Rule 2 (k) of the Rules, though the Larger Bench of this Tribunal, in the case of Vandana Global Limited (supra), has upheld t....