2022 (12) TMI 132

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....cture 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) ELT 440 (Tri-LB). He submits that firstly, ....

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.... 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 OF CENTRAL EXCISE, NOIDA [2004 (173) E.L.T. 337 (ALL.)] * COMMISSIONER V. SHAHNAZ AYURVEDICS /2004 (174) E. L.T. 434 (S.C.)] * COMMISSIONER OF CENTRAL....

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.... 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 reproduced below:- "8. Mr. Y.N.Ravani, learned counsel for the revenue has placed reliance on the decision of the Larger Bench of the Tribunal in Vandana Global Limited Vs Commissioner of Central Excise, Raipur, 2010 (253) E.L.I. 440. We have carefully g....