2022 (12) TMI 132

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.... the factory premises and for making structure for support of the plant and machinery qualified as capital goods as defined in Rule 2(a) of Cenvat Credit Rules, 2004 for the period April 2008 to April, 2010. 02. Shri T.V. Venkateswaran along with Ms. Nikita Jain, learned Chartered Accountant appearing for the appellant submits that the adjudicating authority has denied the credit on the goods in question mainly on the ground that the definition of input has been amended vide Notification No.16/2009-CE (N.T.) dated 07th July, 2009 whereby, the goods in question have been excluded from the purview of definition of inputs and the same was retrospective in the light of the larger bench decision in the case of VANDANA GLOBAL LTD.- 2010 (253) ....

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....88 (TRI. - DEL.)] • UNION OF INDIA V. HINDUSTAN ZINC LTD. [2007 (214) E.L.T. 510 (RAJ.)] • BANCO PRODUCTS (INDIA) LTD. V. COMMISSIONER OF C. EX., VADODARA-1 [2009 (235) E.L.T. 636 (TRI. - LB)] • ISPAT INDUSTRIES LTD. V. COMMISSIONER OF CENTRAL EXCISE, MUMBAI [2006 (195) E.L.T. 164 (TRI. - MUMBAI)] • DIVI'S LABORATORIES LTD. V. COMMISSIONER OF C. EX., VISAKHAPATNAM 2006 (196) E.L.T. 285 (TRI. - BANG.)] • COMMISSIONER OF CENTRAL EXCISE, TIRUCHIRAPALLI V. M/S INDIA CEMENTS LTD [2011-TIOL-558-HC-MAD-CX] • BHARAT ALUMINIUM CO. LTD. (BALCO) V. COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2007 (8) S.T.R. 27 (TRI. - DEL.)] • SHAHNAZ. AVURVEDICS V. COMMISSIONER....

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.... amendment in Rule 2(a) brought by notification no. 16/2009-CE (N.T.) barred the availment of cenvat credit on the goods in question from retrospective effect. This finding of the adjudicating authority is based on the larger bench judgment of the tribunal in the case of VANDANA GLOBAL LTD. In this regard, we find that much water was flown on this issue and not only the VANDANA GLOBAL LTD. larger bench judgment was upset by the Hon'ble Chhattisgarh High Court in the case of VANDANA GLOBAL LTD.- 2018 (16) GSTL 462 (Chhattisgarh) but also by various subsequent judgment mainly by jurisdictional high court in the case of MUNDRA PORTS & SPECIAL ECONOMIC ZONE LTD.- 2015 (39) S.T.R. 726 (Guj.).wherefrom, the relevant part of the order is reproduce....

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....f notification i.e. 07.07.2009. On this ground, the denial of cenvat credit by the adjudicating authority is not legal and correct. 4.1 As regard the period post 07.07.2009, it is the submission of the appellant that the credit subsequent to this date was already taken prior to 07.07.2009. In this fact, we are of the opinion that the credit was already accrued before the amendment of Rule 2(a) of Cenvat Credit Rules, 2004 therefore, the amendment of notification no. 16/2009-CE (N.T.) shall not apply on such credit which was accrued prior to 07.07.2009. Moreover, the appellant have claimed the credit under capital goods. Such capital goods were as parts and components used as support structure for plant and machinery erected and installed....