2024 (10) TMI 1340

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....harma And Hon'ble Mr. Justice Sanjay Vashisth For the Appellant : Mr. Sunish Bindlish, Sr. Standing Counsel For the Respondent : Mr. Amrinder Singh, Advocate ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. The questions of law which have been proposed by the appellant in the present appeal are as under:- 1. Whether the cenvat credit of the duty paid on the materials and capit....

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.... inputs sent to job workers not received back within the stipulated time, has not been pressed by the respondent and the same has been reversed. So far as the question of law proposed in relation to credit of materials and capital goods used for the erection and commissioning of the paint shop for scooters division and motorcycles division, we find that the questions of law are only with respect t....

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....ESTAT, Chennai, 2017 (355) ELT 373 (Mad.)]. The view taken as such was that the amendment could only operate prospectively which was made in the Cenvat Credit Rules, 2004 which came into force from 07.07.2009 and in such circumstances the benefit had been granted regarding the issue of the structures which are embedded to the earth and whether the structures were to be treated as inputs used in fi....