TaxTMI 
TaxTMI 
2022 (9) TMI 851
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....e that the appellant is a manufacturer of cement which is dutiable. They are registered With LTU at New Delhi under Registration No. LTU/DEL/020 dated 14.11.2008. The appellant had procured MS Plates which were used in fabrication of Plant and Machinery and had taken Cenvat credit on the same. A show cause notice dated 02.11.2010 was issued, as it appeared to Revenue, in view of the ruling of the Larger Bench of this Tribunal in the case of Vandana Global Ltd and others vs CCE [2010 (253) ELT 440 (Tri-LB)] that Cenvat credit is not applicable on cement and steel items which are used in fabrication of capital goods like Plant and Machinery, which is embedded to earth or used for laying foundation and building support structures. It further a....
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....ose disallowance of Cenvat credit on the ground that the output is factory/ civil construction/ immovable property or capital goods which are exempted under Notification No. 67/95-CE, on which no duty is payable/ paid. The fact remains that final product manufactured by the appellant i.e., cement is dutiable. The impugned services deserved to be considered as having been used directly or indirectly, in or in relation to the manufacture of final product which is cement. Learned Commissioner found that many of the services received by the appellant have been specified in the definition of input services as these services are relating to modernization, renovation or repairs, advertisement or sales promotion, market research, storage up to the ....
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....cation works in their factory premises as these have resulted in creation of immovable property like civil structures, CC roads, foundations/ structures of capital goods which are embedded to earth. 5. Having considered the grounds of Revenue and after going through the appeal records, we find that the whole case of Revenue starting from the show cause notice is based on the Larger Bench ruling of this Tribunal in the case of Vandana Global Ltd wherein this Tribunal had held that Cenvat credit is not available for inputs used in fabrication of support structures and foundation of capital goods, these being immovable structures which cannot be called goods. 6. We find that the Larger Bench ruling of this Tribunal has been set aside and....
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....re wants to clarify the provision, it clearly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then it will be new amendment and cannot be treated to be clarification o particular thing or goods and/or input as such, the amendment could operate only prospectively." 6. That view has been quoted with approval by the Madras High Court in M/s Thiruarooran Sugars vs CESTAT (CMA 3814/2014 and connections) decided on 10-7-2017 [2017 (355) ELT 373 (Mad.)] to conclude that the said amendment cannot be treated as clarificatory. M/s Thiruarooran Sugars also considered the issue as to the effect and fundamental value of the evidentiary statement made by the Finance Minis....