2017 (9) TMI 1893

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...., 78, 134, 22, 119 of 2016, 51, 98, 71, 99, 91, 100, 48, 58, 50, 35, 44, 74, 77, 73, 72, 42, 52, 62, 101, 75, 80, 90, 67, 125, 39, 115, 102, 116, 103, 124, 114, 120, 133 of 2017, 59, 60, 2, - -<br>Central Excise<br>Commissioner, Central Excise And Central Goods & Service Tax (G S T), The Principal Commissioner C.C.E. Raipur Versus Jain Carbide and Chemical Limited, M/s Raigarh Ispat & Power Pvt. Ltd., M/s Monnet Ispat & Energy Ltd., M/s Mekko Steel and Power Ltd., M/s Shree Shyam Sponge & Power Ltd., Jagdamba Power And Alloys Ltd., M/s Prakash Industries Ltd., M/s Topworth Steel & Power Pvt. Ltd., S K S Ispat & Power Ltd., M/s Salasar Steel & Power Ltd., M/s Sourabh Rolling Mills Pvt. Ltd., Shri Nakoda Ispat Ltd., M/s Vandana Global Limited....

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....pect of goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures and plant ? 3. Through the impugned order dated 04.05.2010, the Principal Bench of the Tribunal presided by the President and the two Members answered the reference by holding as follows : "(a) The terms &#39;capital goods&#39; has been defined in the CENVAT Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The said section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. Hence, &#39;capital goods&#39; defined in the CENVAT Credit Rules in the context of providing credit of duty paid, have to be excisable ....

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....mpugned order of the Tribunal had come up for consideration before different High Courts either with cited as precedent or as relied upon by the Tribunal in different other matters. The Gujarat High Court in Mundra Ports & Special Economic Zone Ltd.; 2015 (39) S.T.R. 726 (Guj.) referred to the contents of the amendment, to the extent it is relevant for the purpose of this case and held as follows : "We do not find that amendment made in the Cenvat Credit Rules, 2004 which come into force on 07.07.2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. Wherever the Legislature wants to clarify the provision, it clearly mentions intention in....