2022 (8) TMI 828

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....pellant is engaged in the manufacture of steel and related items having its manufacturing unit at Plot No.84, Industrial Estate, Kalunga, Dist. Sundargarh, Orissa. During an investigation proceeding by the Department, it was alleged that the Appellant has availed certain Cenvat credit as input during the period from 2007-08 to 2009-10 involving an amount of Rs.67,65,069/- on structural items such as MS Angle, Plates, HR Sheets, CR Sheet, CR coil, Beam, MS Rod, Joist, MS Channel, and other Steel products used for manufacture of capital goods. 3. Based on the above, a Show Cause Notice dated 30.07.2012 was issued to the Appellant, alleging wrongful availment of Cenvat Credit of Rs.67,65,069/- on the items which are outside the purview of the....

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.... 1,61,545.00   MS Channel 8,20,826.00   Chequired Coil 4,72,451.00   MS Flats 1,00,012.00   GC Sheet 1,74,615.00 82,530.00 Cl Bend (Cast Iron) 363.00   Steel Plates 64,883.00 26,201.00 Lift Rail 49,944.00   MS Round 16,832.00   Def. HR Plate 17,203.00   Steel Sh Plates - 54,382.00 Mixed Plate - 5,986.00 TMT Bar 11,885.00   MS Joist 4,567.00   TOTAL 64,38,182.00 3,26,887.00 5. He also stated that he has no objection for the amount post 07/07/2009 of Rs.3,26,887/- and the same stands reversed by the predeposit made while filing this appeal. 6. He further relied on various judgements namely: a. Decision of Tribunal in Ex.Appeal 72....

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.... 2(k) w.e.f. 07/07/2009 by Notification No.16/2009-CE(NT) was clarificatory and hence retrospective. 9. Heard both sides and perused the appeal records. 10. We find that the Ld.Adjudicating authority had confirmed the demand of recovery of Cenvat credit on items such as Cement, TMT Bar, Beam, Angle, Channels & Joist by relying on the judgement of the Larger Bench of the Tribunal in the case of Vandana Global Ltd., as provided supra. However, the said judgement, as rightly pointed by the Ld.Advocate has been quashed by the Hon'ble High Court of Chhattisgarh. Also, the Hon'ble Calcutta High Court in the case of Surya Alloy Industries Ltd. v, Union of India reported as 2014 (305) ELT 47 (Cal.) had disapproved the judgement of the Larger Benc....