TaxTMI 
TaxTMI 
2023 (3) TMI 635
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.... submitted the details of the CENVAT Credit availed by them on the said items vide reply dated 12.09.2022. Subsequently, a Show Cause Notice dated 28.09.2022 was issued proposing to deny and recovery of CENVAT Credit amounting to Rs.4,23,399/-. The Show Cause Notice also proposed to impose penalty in terms of Rule 15(2) of CENVAT Credit Rules, 2004 read with Secion 11AC of the Central Excise Act, 1944. The Adjudicating authority vide Order dated 12.06.2015 disallowed the CENVAT Credit as proposed in the Show Cause Notice and also imposed penlaty of equal amount. On Appeal, the Ld.Commissioner(Appeals) upheld the adjudication order and rejected the Appeal before him. Hence the present Appeal before the Tribunal. 2. Heard both sides and peru....
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..... Commissioner of Central Excise, Meerut, 2016 (334) E.L.T. 58 (All.). 12. We have gone through the judgment of the Hon'ble High Court of Allahabad cited by the Revenue. We find that the Hon'ble High Court has considered the claim of Welding Electrodes under the definition of 'Capital Goods' under Rule 2(a) of the Cenvat Credit Rules, 2004 and have come to the conclusion that the credit will not be allowable under this Rule. However, we find that the credit of duty paid on Welding Electrodes has been held allowable by several decisions of this Tribunal and hence the issue is no more res integra. We also find that several High Courts have also allowed such credit considering the same as allowable within the definition of "Input" under the....
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....ger Bench decision in Vandana Global Ltd.'s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 = 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find that the controversy can be laid to rest by making a reference to the d....
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....e structural items used in the fabrication of support structures would fall within the ambit of 'Capital Goods' as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit." 4. I also find support from the decision of the Hon'ble High Court of Karnataka in the case of Commissioner of Central Excise, Bangalore-II v. SLR Steels Ltd. reported as 2012 (280) E.L.T. 176 (Kar.). The relevant paragraphs are reproduced:- "7. A perusal of the aforesaid provision makes it very clear though storage tanks may be immovable property and the pollution control equipment are included within the definition of ''capital goods'', input as defined in Rule 2(k) makes it clear that ''input'' includes in goods used in....